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of <h1>Ministry of Finance Clarifies 15% Excise Duty for Rural Automatic Exchanges; Specific Items Excluded Under Notification No. 73/90-C.E.</h1> The circular from the Ministry of Finance, dated February 9, 1994, addresses the concessional excise duty rate of 15% for Rural Automatic Exchanges (RAX) under Notification No. 73/90-C.E. The benefit applies to RAX systems up to 512 ports, provided a certificate from a qualified telecommunications officer confirms their use for rural networks. The Department of Telecommunications clarifies that RAX includes various components like modules, processors, and installation materials. However, items like power plants and telephone cables supplied separately do not qualify for the concession. Pending assessments should be finalized, and relevant parties informed.
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