Classification of Cinema CD's

[RAMASWAMY KRISHNAIYER]

Sir,

Whether CD containing feature films and songs of feature films will fall under Traiff Entry 8523 or under Chapter 37. The heading of tariff entry 8523 specifically excludes 'products of chapter 37'. Chapter 37 relates to photographic and cinematographic goods.

Regards,

CA. K. Ramaswamy

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Debate on Cinema CDs Classification: Do They Fall Under Tariff Entry 8523 or Chapter 37? Clarification Needed. A query was raised regarding the classification of cinema CDs containing feature films and songs under the Central Excise tariff. The question was whether these CDs fall under Tariff Entry 8523 or Chapter 37, with the latter pertaining to photographic and cinematographic goods. The tariff entry 8523 specifically excludes products of Chapter 37. A response asked if the issue had been clarified and requested further information if not.