Reference:- Notification No. 21/01.03.2002 (S.No. 539)

MP3 Player.
Effective duty on MP3 Player or MPEG4 player
Additional duty on MP3 Player or MPEG4 player falling in 8519 - 8% (Ref: SNo. 21 of 06-CE/01.03.2006]
Additional duty by Central Excise Tariff Schedule heading 8519.
Education cess exempted on 8519 5000 by SNo 1 of 69/09.07.2004

Basic Customs Duty : 5
Additional duty (CVD) : 8
Special Additional Duty : 4

Add Education Cess 2%+1%

Reference:- Notification No. 24/01.03.2005 (S.No. 14)

Zero duty for 17A goods
All goods in subheading 85195000
See text of notification at part H along with application of CVD of Sales Tax under Section 3(5) of CTA, 1975

MRP Based Assessment: Valuation for the purpose of additional duty in this heading is based on M.R.P (Maximum Retail Price) declaration on the package.