Levy on duty of excise on recorded video cassettes in U-matic and Betacam formats

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Full Text of the Document

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....a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), on recorded video cassettes in U-matic and Betacam formats, falling under heading No.85.24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), intended for television b....