Exemption for educational video cassettes conditioned on certification by the film board and limited-duration notification. Video cassettes and video tapes classifiable under the relevant tariff entry are exempt from the whole of excise duty when they are of predominantly educational character, subject to certification by the film certification authority that the specific cassette or tape is predominantly educational; the exemption is granted under rule-making powers in the Central Excise Rules and is limited to the period stated in the notification.
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 educational video cassettes conditioned on certification by the film board and limited-duration notification.
Video cassettes and video tapes classifiable under the relevant tariff entry are exempt from the whole of excise duty when they are of predominantly educational character, subject to certification by the film certification authority that the specific cassette or tape is predominantly educational; the exemption is granted under rule-making powers in the Central Excise Rules and is limited to the period stated in the notification.
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