Sub-Heading Notes
Education cess: Electrical machines with transitaion of dictionary functions, falling under tariff item 85437099; S.No. 42 of 69/09.07.2004
Education cess: Printed circuit assemblies falling under tariff item 854390 for:-
(i) proximity cards and tags:
(ii) electrical machines with translation or dictionary functions by S.No. 43 of 69/09.07.2004
Reference:- Notification No. 25/01.03.2005 (S.No. 26-27)
Zero duty for ITA goods
Electrical machines with translation or dictionary functions in 8543 7099
Printed circuit assemblies for -
(i) proximity cards and tags;
(ii) electrical machines with translation or dictionary functions in 85439000
See text of notification at Part H along with application of CVD of Sales Tax under Section 3(5) of CTA, 1975
Basic Customs Duty : 0