Exemption of black and white cathode-ray television tubes: duty capped at a per-tube rate under central excise. The notification exempts Black and White Cathode-ray television picture tubes of screen size not exceeding 36 centimetres, falling under the relevant tariff sub-heading, from so much of the duty of excise leviable thereon as is in excess of the amount calculated at a prescribed per-tube rate, thereby capping excise liability per unit under the enabling power of section 5A.
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Provisions expressly mentioned in the judgment/order text.
Exemption of black and white cathode-ray television tubes: duty capped at a per-tube rate under central excise.
The notification exempts Black and White Cathode-ray television picture tubes of screen size not exceeding 36 centimetres, falling under the relevant tariff sub-heading, from so much of the duty of excise leviable thereon as is in excess of the amount calculated at a prescribed per-tube rate, thereby capping excise liability per unit under the enabling power of section 5A.
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