Exemption for video cassettes where manufacturing inputs have already borne excise duty ensures conditional duty relief on finished goods. Exemption from excise duty is granted for specified video cassettes under the listed tariff sub headings where the cassettes are manufactured from half inch video tapes on which excise duty has already been paid; sub heading 8523.14 covers cassettes made from such tapes, and sub heading 8524.24 covers cassettes made either from those cassettes or from recorded video tapes with excise duty already discharged.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for video cassettes where manufacturing inputs have already borne excise duty ensures conditional duty relief on finished goods.
Exemption from excise duty is granted for specified video cassettes under the listed tariff sub headings where the cassettes are manufactured from half inch video tapes on which excise duty has already been paid; sub heading 8523.14 covers cassettes made from such tapes, and sub heading 8524.24 covers cassettes made either from those cassettes or from recorded video tapes with excise duty already discharged.
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