Excise duty exemption for black and white television picture tubes imposing capped effective rates tied to screen size. Exemption from excise duty is provided for black and white cathode ray television picture tubes by prescribing capped effective rates of duty according to screen size categories. The Central Government, under the Central Excises and Salt Act, 1944, supersedes an earlier notification and exempts goods under the specified tariff sub heading from so much of the leviable excise duty as exceeds the capped amounts set for each screen size band.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for black and white television picture tubes imposing capped effective rates tied to screen size.
Exemption from excise duty is provided for black and white cathode ray television picture tubes by prescribing capped effective rates of duty according to screen size categories. The Central Government, under the Central Excises and Salt Act, 1944, supersedes an earlier notification and exempts goods under the specified tariff sub heading from so much of the leviable excise duty as exceeds the capped amounts set for each screen size band.
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