Excise duty rates limited for specified consumer electronic goods, capping duty to stated effective rates under the notification. Notification exempts the portion of excise duty exceeding the effective rates of duty specified for listed consumer electronic goods, identifying tariff headings with either fixed per-set duties or ad valorem rates and attaching conditions limiting applicability for particular formats, government-manufactured goods, and hobby-assembled kits.
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Provisions expressly mentioned in the judgment/order text.
Excise duty rates limited for specified consumer electronic goods, capping duty to stated effective rates under the notification.
Notification exempts the portion of excise duty exceeding the effective rates of duty specified for listed consumer electronic goods, identifying tariff headings with either fixed per-set duties or ad valorem rates and attaching conditions limiting applicability for particular formats, government-manufactured goods, and hobby-assembled kits.
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