HS Code Heading :HS Code Heading 8523 : Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in Computers (Read with Condition No. 73 below)[Exemption Duty Ref by SNo(501) in Ntfn 50-Customs/2017 dated 30.06.2017] Condition No. 73: If the importer

HS CODES CHAPTER
Chapter	Chapter Description
Chapter-85	Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles
HS CODES HEADING
Hs Code Heading	Heading Description
8523	Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in Computers (Read with Condition No. 73 below)[Exemption Duty Ref by SNo(501) in Ntfn 50-Customs/2017 dated 30.06.2017] Condition No. 73: If the importer
HS CODE PRODUCTS
HS CodeS	Products Description
85232100	Cards incorporating a magnetic stripe
852329	Other:
85232910	Audio cassettes
85232920	Video cassettes
85232930	Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
85232940	¾” and 1” video cassettes
85232950	½” video cassette suitable to work with betacam, betacam SP/M II and VHS type VCR
85232960	Other video cassettes and tapes ¾” and 1” video cassettes
85232970	All kinds of Magnetic discs
85232980	Cartridge tape
85232990	Other
852341	Unrecorded:
85234110	Compact disc (Audio/video)
85234120	Blank Master Disc (that is, substrate) for producing stamper for compact disc
85234130	Matrices for production of records; prepared record blank
85234140	Cartridge tape
85234150	½” video cassette suitable to work with digital VCR
85234160	DVD
85234190	Other
852349	Other:
85234910	Compact disc (Audio)
85234920	Compact disc (Video)
85234930	Stamper for CD audio, CD video and CD-ROM
85234940	DVD
85234950	Matrices for production of records; prepared record blank
85234960	Cartridge tape
85234970	½” video cassette suitable to work with digital VCR
85234990	Other
85235100	Solid-state non-volatile storage devices
852352	Smart cards:
85235210	SIM Cards
85235220	Memory Cards
85235290	Other
852359	Other:
85235910	Proximity cards and tags
85235990	Other
852380	Other:
85238010	Gramophone records
85238020	Information technology software
85238030	Audio-visual news or audio visual views
85238040	Children’s video films
85238050	Video tapes of educational nature
85238060	2-D/ 3D computer graphics
85238090	Other