Video cassette tapes recorded with advertisement and cleared during 1-3-1982 to 19-5-1987

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Full Text of the Document

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....t according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on video cassette tapes recorded with advertisement for promotion of sales of articles other than the recorded articles itself, falling under Item No. 58 of the First Schedule to the said Act, ....