Central Excise amendment updates tariff entries and prescribes excise value thresholds for specified television and video cassette combinations. Amendment inserts tariff entries 8A and 8B classifying video cassette recorder and video cassette player under heading 85.21 with specified excise value thresholds per set; replaces S. No. 20 description to cover combinations of monochrome television receiver sets and radios; and substitutes entries after S. No. 20 to create 20A and 20B under heading 85.28, covering combinations of non-monochrome broadcast television receiver sets with audio tape recorders, radios or clocks, and combinations with video cassette recorders or players, each with prescribed excise value thresholds per set.
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.
Central Excise amendment updates tariff entries and prescribes excise value thresholds for specified television and video cassette combinations.
Amendment inserts tariff entries 8A and 8B classifying video cassette recorder and video cassette player under heading 85.21 with specified excise value thresholds per set; replaces S. No. 20 description to cover combinations of monochrome television receiver sets and radios; and substitutes entries after S. No. 20 to create 20A and 20B under heading 85.28, covering combinations of non-monochrome broadcast television receiver sets with audio tape recorders, radios or clocks, and combinations with video cassette recorders or players, each with prescribed excise value thresholds per set.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
