Excise duty rates for recording media prescribed: substituted per-area, nil and ad valorem charges applied by classification. The notification fixes subheading-specific excise treatment for recording media, prescribing substituted rates and exemptions: certain subheadings attract fixed per-area charges, others are nil-rated, and remaining items are subject to ad valorem duty; video cassettes containing tapes below a specified width are explicitly nil-rated while otherwise similar goods attract the ad valorem charge, with the measure exempting from the general duty the excess over the Table rates.
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Excise duty rates for recording media prescribed: substituted per-area, nil and ad valorem charges applied by classification.
The notification fixes subheading-specific excise treatment for recording media, prescribing substituted rates and exemptions: certain subheadings attract fixed per-area charges, others are nil-rated, and remaining items are subject to ad valorem duty; video cassettes containing tapes below a specified width are explicitly nil-rated while otherwise similar goods attract the ad valorem charge, with the measure exempting from the general duty the excess over the Table rates.
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