Applicability of customs duty exemption on import of television content - Regarding

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..... All Chief Commissioners of Central Excise, All Chief Commissioners of Customs Central Excise, Director General of Service Tax, All Commissioners of Service Tax, Madam/Sir, Subject : Applicability of customs duty exemption on import of television content - Regarding Notification No. 27/2010-Customs dated 27-2-2010 provides exemption to motion pictures, music, gaming softwar .....

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..... ontent captured on a medium. As such, the reference to motion pictures in Notification No. 27/2010-Customs dated 27th February 2010 is not limited to movies or feature films alone and extends to any audio visual content recorded on cinematographic films, Betacam/U-matic tapes, Masters, Stampers, VCDs and DVDs. It is therefore clarified that the term motion pictures referred to in Notificat .....

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