Exemption for audio and video recordings clarified to include supplies to public broadcasters and noncommercial recordings, addressing past duty claims. The amendment clarifies that audio and video recordings made from unrecorded materials are exempt from excise if they are not intended for sale, or if they are sold or supplied to Doordarshan, All India Radio or other departments in the Ministry of Information and Broadcasting. It includes a technical specification for certain tapes supplied to Doordarshan and notes that the government is examining waiver of past duty demands raised in some collectorates under the relevant central excise provisions.