Exemption to video cassettes recorded with educational material [Heading No. 85.24] - 367/87 - Customs -Tariff

Exemption to video cassettes recorded with educational material [Heading No. 85.24] Notification No. 367/87-Cus. Dated 1-12-1987 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts video cassettes recorded with predominantly educational material, and meant for the training of defence personnel falling within heading No. 85.24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from - (i) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and (ii) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the condition that the importer produces, at the time and place of clearance, a certificate, from the Director, Armed Forces Film and Photo Division in the Ministry of Defence, Government of India, to the effect that such video cassettes are recorded with predominantly educational material and are exclusively meant for the training of defence personnel.