TaxTMI 
TaxTMI 
Dear Sir,
Which rate of duty applied for blank CD, Tariif code 8523 41 10,
Is it applied base on MRP or Selling Price?
Please share the details included notification number
Excise rate on tariif No 8523 41 10
18 May 2015 
2 Replies 
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MRP-based assessment for excise duty applies to blank CDs; duty rate set under tariff and abatement per notification.
Excise duty on blank compact discs under tariff 8523 41 10 is assessed on the basis of MRP-based assessment per the notification; the applicable duty rate is determined under that tariff entry and abatement for qualifying goods is available through the appendix schedule, subject to specified exclusions and any subsequent updates in later notifications. (AI Summary)
Excise duty on blank compact discs under tariff 8523 41 10 is assessed on the basis of MRP-based assessment per the notification; the applicable duty rate is determined under that tariff entry and abatement for qualifying goods is available through the appendix schedule, subject to specified exclusions and any subsequent updates in later notifications. (AI Summary)