Circular No. 17/2010-Cus, Dated:06.07.10

Circular No. 17/2010-Cus.

F.No. 354/99/2010-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
New Delhi dated the 6th July, 2010.

To,
All Chief Commissioners of Customs,
All Chief Commissioners of Central Excise,
All Chief Commissioners of Customs &Central Excise,
Director General of Service Tax,
All Commissioners of Service Tax,

Madam/Sir,

Subject: Applicability of customs duty exemption on import of television content – regarding

Notification No. 27/2010-Customs dated 27.2.2010 provides exemption to motion pictures, music, gaming software (for use on gaming consoles), printed or recorded on media falling under headings 3706 or 8523, from so much of basic customs duty, additional duty and special additional duty of customs as in access of duties
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