Mehta Anil B. & Associates Chartered Accountants Anil Mehta  B.Com, FCA 50, 1st Flr, South Patel Nagar Mkt, Near Patel Nagar Metro Station, Opp. Metro Pillar No. 190, New Delhi-8 Cell :  98111-32901 Telefax:  4987-8684                          Home Services Payment Tax Calender Calculators Bulletins Utilities Links Acts Rules Forms News Query Careers Admin Contact Us Income Tax Corporate Services Audit Corporate Finance Services for Non-Residents Accounting Services Payroll Benefits of Outsourcing TDS/FBT Corporate Governance Trade Mark GST Registration & Returns GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Instalment Notification Circular Income Tax Company Law Service Tax Excise Matters Customs RBI SEBI FEMA Labour Laws Central Sales Tax Accounting Standards The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT IGST UTGST Compensation Cess Delhi VAT 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and Records Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply Login Email Login Time Sheet CPE Status                 Section D : Manufacturing Division 32 : Manufacture of radio, Television and Communication Equipment and apparatus   Group Class Sub - Class Description 321 3210   Manufacture of electronic valves and tubes and other electronic components     32101 Manufacture of thermion, cold cathode or photo-cathode valves and tubes (e.g. TV picture tubes, TV camera tubes, image converters and intensifiers, microwave tubes, receiver or amplifier valves or tubes etc.)     32102 Manufacture of electrical capacitors (or condensers); fixed, variable or adjustable.     32103 Manufacture of electrical resistors including rheostats and potentiometers, other than heating resistors.     32104 Manufacture of printed circuits i.e. circuits which are made by forming on an insulating base, by conventional or non-conventional printing process, conductor elements, contacts or other printed elements     32105 Manufacture of diodes, transistors and similar semi-conductor devices, photo-sensitive semi-conductor devices, including photo-voltaic cells; mounted piezo-electric crystals     32106 Manufacture of electronic integrated circuit and micro-assemblies: monolithic or hybrid and electronic micro-assemblies of moulded module, micro-module or similar types     32107 Manufacture of part and accessories for electronic valves and tubes and other electronic components     32108 Repair and maintenance of electronic valves and tubes and other electronic components     32109 Manufacture of other electronic components n.e.c 322 3220   Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy     32201 Manufacture of apparatus for radio broadcasting, television transmission (includes manufacture of relay transmitters and television transmitters for industrial use)     32202 Manufacture of transmission apparatus for radio telephony, radio-telegraphy, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; fixed transmitter and transmitter-receivers radio-telephony apparatus for transport equipment, radio telephones, “facsimile” radiotelegraphic apparatus and so forth     32203 Manufacture of television cameras of all kinds     32204 Manufacture of apparatus for line telephony including such apparatus for carrier-current line systems (includes manufacture of telephone sets, automatic and non-automatic switch boards and exchanges; morse or morse-type keys, other telegraphic transmitters, digital electronic exchange appartus, morse-type recorders, printer-type receivers, picture telegraphic transmitters and receivers etc.)     32205 Manufacture of reception apparatus for radio-telephony or radio-telegraphy, including apparatus combined with sound recording or reproducing apparatus or a clock     32208 Repair and maintenance of television and radio transmitters and apparatus for line telephony and line telegraphy     32209 Manufacture of specialized part and accessories for television and radio transmitters and apparatus for line telephony and line telegraphy, n.e.c.(manufacture of general purpose parts e.g. primary batteries, installed wires, electronic valves, integrated circuits etc. are classified in the relevant classes) 323 3230   Manufacture of television and radio receivers, sound or video recording or reproducing apparatus, and associated goods     32301 Manufacture of television receivers (including manufacture of video monitors/projectors), whether or not combined in the same housing with radio-broadcast receivers or sound or video recording or reproducing apparatus     32302 Manufacture of reception apparatus for radio broadcasting (includes apparatus with sound recording or reproducing apparatus or a clock).     32303 Manufacture of magnetic tape recorders and other sound recording apparatus(telephone answering machines, cassette type recorders and so forth     32304 Manufacture of video recording or reproducing apparatus(manufacture of video cameras is classified in class 3320)     32305 Manufacture of turn-table (record decks) record/record players, pre-recorded cassettes (audio and video), cassette players and other sound reproducing apparatus     32308 Manufacture of specialized parts for equipment classified in this class (pick-ups, sound-heads, record cutters, aerials etc.) and other sound or video recording and reproducing apparatus, n.e.c     32308A Repair and maintenance of television and radio receivers, sound or video recording or reproducing apparatus, and associated goods     32309 Manufacture of microphones, loudspeakers, ear-phone, amplifiers, sound amplifier sets and other sound/video reproducing apparatus n.e.c.

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