Reference:- Notification No. 21/01.03.2002 (S.No. 538)

Set Top Box
Effective duty on integrated decorder receiver also known as set top box.

Basic Customs Duty : 5
Additional duty (CVD) : 16
Special Additional Duty : 4

Add Education Cess 2%+1%

06-CE/01.03.2006 (S.No. 30)

Additional Dut on Reception Apparatus
All goods in this heading - 16%
Intefrated receiver decorder also known as set-top box - Nil

Reference:- Notification No. 24/01.03.2005 (S.No. 17)

Zero duty for ITA goods
All goods in heading 852841 or 852851 or 852861
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 puprose of additional duty in this heading is based on M.R.P (Maximum Retail
price) declaration on the package. For details on the method and scope, please see notification and coverage at the beginning of this book.