9911796707
TMI BlogMRP based duty on Computer peripheralsX X X X Extracts X X X X X X X X Extracts X X X X ..... MRP based duty on Computer peripherals X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Section 2(f)(iii) of the Central Excise Act, (i) packing or repacking of goods in a unit container, or (ii) labelling or re-labelling of containers including the declaration or alteration of retail sale price on it, or (iii) adoption of any other treatment on the goods to render the product marketable to the consumer in relation to goods notified under the Third Schedule of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff Act amounts to manufacture. In view of the above, any of the aforesaid activity in relation to the following goods, which are mainly computer peripherals, will amount to manufacture and accordingly will be subjected to excise duty. Further, the Government has also amended Notification No. 2/2006-C.E.(N.T.) dated the 1.3.2006, to include aforesaid goods w.e.f. 25.01.2008 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... list of notified goods and henceforth, these will be subject to excise duty on the basis of MRP declared on the package after allowing abatement as notified under Notification No. 5/2008 C.E.(NT) dated 24.1.2008. In view of the above, goods as listed below will also be subject to levy of additional duty of customs (CVD) on MRP basis. S/No Tariff Heading Description of goods Rate of excise du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Abatement rate 71A. 8443 31 00 or 8443 32 Printer, whether or not combined with the functions of copying or facsimile transmission 16% 25% 71B. 8443 32 60 or 8443 39 70 Facsimile machines 16% 25% 71C. 8443 99 51 Ink cartridges, with print head assembly 16% "74A. 8471 30 Portable digital automatic data processing machines , weighing not more than 10 kg, consisting of at least a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... central processing unit, a keyboard and a display 12%* 25% 74B. 8471 60 Input or output units whether or not containing storage units in the same housing including combined input or output units, Graphic printer, Plotter, other printers, Keyboard, Scanners, Mouse etc. 16% 22.5% "81A. 8517 62 30 Modems (modulators-demodulators) 16% 25% 81B. 8517 69 60 Set top boxes for gaining acces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to internet
16%
24%
"92A.
8528
Monitors of a kind solely or principally used in an automatic data processing machine
16%
25%
92B.
8528 71 00
Set top boxes for television sets
16%
24%
*Notification No 6/2006 dated 1.3.2006 X X X X Extracts X X X X X X X X Extracts X X X X
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