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    <title>Exemption to video cassettes and video tapes [8524.00]</title>
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    <description>Video cassettes and video tapes classifiable under the relevant tariff entry are exempt from the whole of excise duty when they are of predominantly educational character, subject to certification by the film certification authority that the specific cassette or tape is predominantly educational; the exemption is granted under rule-making powers in the Central Excise Rules and is limited to the period stated in the notification.</description>
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      <description>Video cassettes and video tapes classifiable under the relevant tariff entry are exempt from the whole of excise duty when they are of predominantly educational character, subject to certification by the film certification authority that the specific cassette or tape is predominantly educational; the exemption is granted under rule-making powers in the Central Excise Rules and is limited to the period stated in the notification.</description>
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