Amends Notification No. 87/89 so as to prescribe effective rates of basic excise duty for cassette deck amplifier, equalizer, frequency synthesizer or combination of the aforesaid items designed for use as for in audio systems, VCR/VCP, machines for the electonic games etc. - 71/90 - Central Excise - Tariff
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Basic excise duty revised for specified audio and video apparatus, imposing new ad valorem and specific duties. Amendment substitutes tariff table entries to prescribe revised basic excise duty rates for specified audio and video apparatus, consolidating cassette deck, amplifier, equaliser and frequency synthesizer items under a single entry subject to ad valorem duty; it sets separate entries for other goods under the same headings, cassette-players, magnetic tape recorders, and video apparatus, establishes specific duties for VHS-type recorders and players with and without remote control, and omits a previously listed table entry.
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Provisions expressly mentioned in the judgment/order text.
Basic excise duty revised for specified audio and video apparatus, imposing new ad valorem and specific duties.
Amendment substitutes tariff table entries to prescribe revised basic excise duty rates for specified audio and video apparatus, consolidating cassette deck, amplifier, equaliser and frequency synthesizer items under a single entry subject to ad valorem duty; it sets separate entries for other goods under the same headings, cassette-players, magnetic tape recorders, and video apparatus, establishes specific duties for VHS-type recorders and players with and without remote control, and omits a previously listed table entry.
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