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Classification of Cinema CD's, Central Excise

Issue Id: - 106738
Dated: 23-4-2014
By:- RAMASWAMY KRISHNA IYER

Classification of Cinema CD's


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Sir,

Whether CD containing feature films and songs of feature films will fall under Traiff Entry 8523 or under Chapter 37. The heading of tariff entry 8523 specifically excludes "products of chapter 37". Chapter 37 relates to photographic and cinematographic goods.

Regards,

CA. K. Ramaswamy

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1 Dated: 20-12-2015
By:- MARIAPPAN GOVINDARAJAN

Whether you have got clarified in the above issue? If not please inform.


Page: 1

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