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<h1>Government Sets Excise Duties on Video and Audio Tapes; Some Exemptions for Narrow Tapes Under Notification No. 83/89-C.E.</h1> The Central Government, under the authority of the Central Excises and Salt Act, 1944, has issued Notification No. 83/89-C.E. dated March 1, 1989, prescribing excise duties on video and audio tapes and cassettes. The notification specifies various rates of duty based on the sub-heading numbers of the Central Excise Tariff Act, 1985. Certain goods are exempt from duty or have reduced rates, such as video cassettes containing tapes of width not exceeding 15 millimeters, which are exempt. Other goods are subject to duties ranging from Rs. 2.10 to Rs. 10.50 per square meter or 25% ad valorem.