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21
st
November, 2002
Notification No. 40/2002-Central Excise (N.T.)
Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including
non-levy thereof) under section 3 of the Central Excise Act, 1944 (1of 1944) (hereinafter referred to as the Central Excise Act),
on recorded video cassettes in U-matic and Betacam formats, falling under heading No.85.24 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), intended for television broadcasting, and that such video cassettes were liable to
duty of excise which was not being levied according to the said practice during the periods commencing on and from 1
st
March, 1993 and ending with 1
st
June, 1998 in respect of cassettes in U-matic format and from 1
st
March, 1997 and ending
with 1
st
June, 1998 in respect of cassettes in Betacam format;
Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, the Central Government hereby
directs that the whole of the duty of excise payable on recorded video cassettes in U-matic and Betacam formats intended for
television broadcasting, but for the said practice, shall not be required to be paid in respect of such recorded video cassettes
on which the said duty of excise was not being levied during the aforesaid periods in accordance with the said practice.
Ajay Kumar Prasad
Director to the Government of India
F.No.151/10/98-CX.4
notifications no 40 2002 ce n t | iKargos