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

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..... ly 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 recordings intended for .....

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..... 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 occasion to go into th .....

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..... les 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. In this context, wi .....

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..... The issue of the notification also raises the question of duty liability on recordings of advertisements for the past period. It has been brought to notice that certain demands have been raised in this period in some collectorates. Such demands may not be enforced if the exemptions were made available on the basis of Board's advice earlier. Government is examining the issue of whether the duty can .....

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