Excise duty exemption for recorded video cassettes intended for broadcasting, covering periods where levy was not applied. Central Government, invoking section 11C, directs that the whole of the duty of excise payable on recorded video cassettes in U-matic and Betacam formats intended for television broadcasting, but for a prevalent practice of non-levy during specified retrospective periods, shall not be required to be paid in respect of such recorded video cassettes on which the duty was not being levied in accordance with that practice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for recorded video cassettes intended for broadcasting, covering periods where levy was not applied.
Central Government, invoking section 11C, directs that the whole of the duty of excise payable on recorded video cassettes in U-matic and Betacam formats intended for television broadcasting, but for a prevalent practice of non-levy during specified retrospective periods, shall not be required to be paid in respect of such recorded video cassettes on which the duty was not being levied in accordance with that practice.
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