Video cassette tapes recorded with advertisement and cleared during 1-3-1982 to 19-5-1987 - 37/88 - Central Excise - Non Tariff

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

Notification No. 37/88-C.E. (N.T.)

Dated 28-12-1988

Whereas the Central Government is satisfied that 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, as it existed immediately before the commencement of the Central Excise Tariff Act, 1985 (5 of 1986) and under heading No. 85.24 of the said Central Excise Tariff Act, was not being levied under section 3 of the first mentioned act read with the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 102/82-Central Excises, dated the 28th February, 1982 and No. 68/86-Central Excises, dated 10th February, 1986, during the period commencing on the 1st March, 1982 and ending on the 19th May, 1987;

Now, therefore, in exercise of the powers conferred by section 11C of the first mentioned Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Act on such video cassette tapes, but for the said practice, shall not be required to be paid in respect of such video cassette tapes on which the said duty of excise was not levied during the said period in accordance with the said practice.