Exemption for broadcast television receiver sets expanded, replacing prior tariff entry and clarifying value determination under excise law. The notification substitutes the tariff Table entry for broadcast television receiver sets (other than monochrome) of screen size exceeding 36 centimetres, specifying distinct excise exemption entries for two value bands of such sets; it omits the prior Serial No. 22 entry and inserts an Explanation that the term 'value' in the new Serial No. 19 is to be determined under section 4 of the Central Excises and Salt Act, 1944.
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 broadcast television receiver sets expanded, replacing prior tariff entry and clarifying value determination under excise law.
The notification substitutes the tariff Table entry for broadcast television receiver sets (other than monochrome) of screen size exceeding 36 centimetres, specifying distinct excise exemption entries for two value bands of such sets; it omits the prior Serial No. 22 entry and inserts an Explanation that the term "value" in the new Serial No. 19 is to be determined under section 4 of the Central Excises and Salt Act, 1944.
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 
