Exclusion of video cassettes manufactured and cleared for home consumption narrows exemptions under amended central excise notification. Amendment excludes video cassettes containing half-inch width video tapes, classified under specified tariff subheadings, which are made from video tapes manufactured in a factory and cleared for home consumption on or after a specified date, from the scope of the earlier notification, thereby narrowing the exemption for such video-cassette products.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of video cassettes manufactured and cleared for home consumption narrows exemptions under amended central excise notification.
Amendment excludes video cassettes containing half-inch width video tapes, classified under specified tariff subheadings, which are made from video tapes manufactured in a factory and cleared for home consumption on or after a specified date, from the scope of the earlier notification, thereby narrowing the exemption for such video-cassette products.
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