Extension of the notification benefit to DVD ROMs along the lines of CD ROMs under Notification no. 12/2012-Central Excise, dated the 17th March, 2012 - 37/2012 - Central Excise - Tariff
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Extension of notification benefit to DVD-ROMs expands exemption coverage for optical media under central excise law. The Central Government amended an existing exemption notification by substituting the tariff entry description so that the entry formerly limited to CD-ROMs now reads CD-ROMs or DVD-ROMs, thereby extending the exemption to include DVD-ROMs and broadening the class of optical media covered by the specified miscellaneous exemption.
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Provisions expressly mentioned in the judgment/order text.
Extension of notification benefit to DVD-ROMs expands exemption coverage for optical media under central excise law.
The Central Government amended an existing exemption notification by substituting the tariff entry description so that the entry formerly limited to CD-ROMs now reads CD-ROMs or DVD-ROMs, thereby extending the exemption to include DVD-ROMs and broadening the class of optical media covered by the specified miscellaneous exemption.
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