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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Resolution of Video Cassette Assessments: No Invocation of Section 11C, Cases to Be Settled on Merits.</h1> The circular addresses the assessment of recorded video cassettes and the non-invocation of Section 11C of the Central Excise Act. Previously, a survey was conducted to understand the assessment practices for video cassettes with specific tape widths during specified periods. Field formations were instructed to pause enforcement actions. The decision has now been made not to invoke Section 11C, and all pending cases should be resolved based on their merits, with duties recovered in accordance with the law.