Exemption conditions for articles from unrecorded audiovisual media clarified, restricting eligibility to specified non sale or public broadcasting supplies. Substitution limits the exemption at S. No. 11 to articles made from unrecorded articles falling under heading No. 85.23 and subjects exempted articles to three conditions: not intended for sale; intended for sale or supply as U-matic video tape formats of specified minimum width to the national public broadcaster; or intended for sale or supply to public broadcasting or other government departments within the Ministry of Information and Broadcasting.
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Provisions expressly mentioned in the judgment/order text.
Exemption conditions for articles from unrecorded audiovisual media clarified, restricting eligibility to specified non sale or public broadcasting supplies.
Substitution limits the exemption at S. No. 11 to articles made from unrecorded articles falling under heading No. 85.23 and subjects exempted articles to three conditions: not intended for sale; intended for sale or supply as U-matic video tape formats of specified minimum width to the national public broadcaster; or intended for sale or supply to public broadcasting or other government departments within the Ministry of Information and Broadcasting.
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