Audio and Video recordings intended for sale or for supply to Doordarshan and All-India Radio or any other Deptt. in the Ministry of Information and Broadcasting Notification No. 148/87-CE dated 20.5.1987 amending notification No. 68/86-CE dated 10.2.1986 - regarding

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntended for sale or for supply to Doordarshan and All-India Radio or any other Deptt. in the Ministry of Information and Broadcasting Notification No. 148/87-CE dated 20.5.1987 amending notification No. 68/86-CE dated 10.2.1986 - regarding F.No. 341/14/84-TRU Dated 25-5-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Audio and Video record....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... advertisements of various products, relayed through the radio, and television media could be denied the exemption on the premise that they are intended for sale or for promotion of sale of the advertised products by virtue of the proviso to the notification No. 102/82-C.E., dated 28-2-82 and later incorporated in the notification No. 68/86-C.E., dated 10-2-86 (at S.No. 11) The CEGAT had also occa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the recorded articles only. This was also the view of the Deptt. on the basis of the Law Ministry's opinion circulated vide Board's instruction F.No. B.35/2/82-CE TRU. dated 14.5.82. In the light of the CEGAT judgement against which we have not gone in appeal, recordings of advertisements on audio spools/tapes and video recordings would become dutiable even when supplied to Doordarshan, AIR etc....