Video Cassettes (Recorded) - Assessment - Non-invocation of Section 11C - Central Excise - 151/10/98-CX. 4

Video Cassettes (Recorded) - Assessment - Non-invocation of Section 11C Circular F. No. 151/10/98-CX. 4 Dated 8-10-2001 I am directed to refer to Board's letter of even number dated 7-1-99 wherein in order to consider invoking of Section 11C, a survey was floated to ascertain the practice of assessment in respect of recorded video cassettes containing tapes of width not exceeding 15 mm (betacom) for the period 1-3-97 to 1-6-98 and for recorded video cassettes containing tapes of width exceeding 19 mm (U-Matic others) for the period upto 1-6-98. Field formations were asked to keep the action to enforce demands in the matter in abeyance. 2. It has now been decided not to invoke Section 11C in this case. You are requested to decide all pending cases on merits and recover duty in accordance with law.