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<h1>Excise Duty Exemption for Audio/Video Recordings for Doordarshan, AIR, and I&B Ministry Departments Clarified by Amendment.</h1> Notification No. 148/87-CE dated 20.5.1987 amends Notification No. 68/86-CE dated 10.2.1986 to exempt from excise duty audio and video recordings made from unrecorded materials, intended for sale or supply to Doordarshan, All-India Radio, or other departments within the Ministry of Information and Broadcasting. This amendment addresses doubts regarding the exemption of recordings containing advertisements, following a CEGAT judgment. The exemption applies to recordings not intended for sale, or those supplied to specified government entities. The government is considering waiving duty for past periods under section 11C of the Central Excise & Salt Act, 1944.