Prescribing effective rate of basic excise duty on video/audio - tapes or cassettes whether recorded or not.

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..... ed by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table hereto annexed and falling under sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the .....

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..... ntaining video tapes of width not exceeding 15 millimetres Rs. 4 per cassette plus Rs. 10.50 per square metre on the magnetic tape content in the cassette. 5. 8523.14 Unrecorded video cassettes containing video tapes of width exceeding 15 millimetres 25% ad valorem. 6. 8524.21 Recorded audio tapes in any form Rs. 2.10 per square metre. 7. 8524.22 Recorded audio cassettes manufactured d .....

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