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        Customs

        CD-Rom containing books of educational nature, journals periodicals (magazines) or newspapers - Amendment to Notification No. 23/98-Cus. - 70/98 - Customs -Tariff

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        Customs exemption for educational CD ROMs confirms duty free import treatment for electronic educational and periodical publications. Substitutes serial No. 203 in Notification No. 23/98 Customs to list CD ROMs containing books of educational nature, journals, periodicals or newspapers (heading 85.24) with Nil basic customs duty and Nil additional duties, providing a specific tariff exemption under the Miscellaneous Exemption Notifications.
                          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.

                                Customs exemption for educational CD ROMs confirms duty free import treatment for electronic educational and periodical publications.

                                Substitutes serial No. 203 in Notification No. 23/98 Customs to list CD ROMs containing books of educational nature, journals, periodicals or newspapers (heading 85.24) with Nil basic customs duty and Nil additional duties, providing a specific tariff exemption under the Miscellaneous Exemption Notifications.


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