Customs exemption for educational video media: duty waived on certified predominantly educational imports upon prescribed identification. Video cassettes and video tapes of a predominantly educational character within Chapter 85 are exempt from customs duty on import provided a prescribed certificate-issued by the Central Board of Film Certification or, as applicable, the Director of the Television Centre, All India Radio-confirms the tapes' educational character; the certificate must record delivery, seal examination, identification against Customs particulars and include particulars of the tapes, producer, length and importer.
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 video media: duty waived on certified predominantly educational imports upon prescribed identification.
Video cassettes and video tapes of a predominantly educational character within Chapter 85 are exempt from customs duty on import provided a prescribed certificate-issued by the Central Board of Film Certification or, as applicable, the Director of the Television Centre, All India Radio-confirms the tapes' educational character; the certificate must record delivery, seal examination, identification against Customs particulars and include particulars of the tapes, producer, length and importer.
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