Excise duty exemptions and prescribed effective rates for specified optical, photographic and cinematograph goods under the tariff. Notification prescribes effective central excise rates and exempts from duty the excess over those rates for specified goods under the Central Excise Tariff Act, 1985. The annexed Table lists chapter/heading entries and sets effective rates-including nil rates for certain medical, optical and specified cinematograph items-and ad valorem rates for other goods, with particular exclusions (e.g., photographic cameras, flashbulbs) and differentiated treatment for parts and specific projector types.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemptions and prescribed effective rates for specified optical, photographic and cinematograph goods under the tariff.
Notification prescribes effective central excise rates and exempts from duty the excess over those rates for specified goods under the Central Excise Tariff Act, 1985. The annexed Table lists chapter/heading entries and sets effective rates-including nil rates for certain medical, optical and specified cinematograph items-and ad valorem rates for other goods, with particular exclusions (e.g., photographic cameras, flashbulbs) and differentiated treatment for parts and specific projector types.
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