Educational DVDs Exempted from Excise Duty

Regarding extension of the notification benefit to DVD ROMs along the lines of CD ROMs under Notification no. 12/2012-Central Excise, dated the 17th March, 2012

Notification No. 37/2012-Central Excise ,

Dated – 11^th October, 2012

G.S.R. 760(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 12/2012-Central Excise, dated the 17^th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 163(E), dated the 17^th March, 2012, namely:-

In the said Notification, in the Table, against Sl. No. 265, in the entry in column (3), for “CD-ROMs”, “CD-ROMs or DVD-ROMs” shall be substituted.

[F.No.332/15/2012 -TRU]

(Rajkumar Digvijay)

Under Secretary to the Government of India

Note:  The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 163(E), dated the 17^th March, 2012 and was last amended vide notification No. 36/2012-Central Excise, dated the 18th September, 2012, published vide number G.S.R. 697(E), dated the 18^th September, 2012.