Effective rates of duty on feature films - 42/87 - Central Excise - Tariff

Effective rates of duty on feature films Notification No. 42/87-C.E. Dated 1-3-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 130/86-Central Excises and 131/86-Central Excises, both dated the 1st March, 1986, the Central Government hereby exempts cinematograph films, exposed and developed, of the description specified in column (2) of the Table hereto annexed and falling under heading No. 37.06 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) or, as the case may be in column (4) thereof. TABLE S. No. Description Rate of duty for films made wholly in black and white Rate of duty for films ma de wholly or partly in colour (1) (2) (3) (4) (in rupees per print of pic ture) (In rupees per print of pic ture). 01. FEATURE FILM, NOT EXCEE DING 4000 METRES IN LENGTH - (a) cleared for home consumption before the date of first release of the film for public exhibition in India or within twelve months from such date, or both (i) First 12 prints of each picture Nil Nil (ii) next 12 prints of each picture 1530 2520 (iii) next 12 prints of each picture 3160 5040 (iv) next 12 prints of each picture 4590 7515 (v) next 12 prints of each picture 6030 9990 (vi) on the balance. 9000 14,850 (b) cleared for home consumption after twelve months from the date of first release of the film for public exhibition in India 540 1530 02. DUBBED FEATURE FILMS, NOT EXCEED ING 4000 METRES IN LENGTH - (a) cleared for home consumption before the date of first release of the film for public exhibition in India, or within twelve months from such date, or both (i) first 6 prints of each picture Nil Nil (ii) next 12 prints of each picture 765 1260 (iii) next 12 prints of each picture 1530 2520 (iv) next 12 prints of each picture 2250 3780 (v) next 12 prints of each picture 3060 5040 (vi) next 12 prints of each picture 4500 7560 (b) cleared for home consumption after twelve months from the date of first release of the film for public exhibition in India 270 765 03. ADVERTISEMENT SHORTS AND FILMS, NOT OTHERWISE SPECIFIED OF WHATEVER LENGTH (in rupees per metre) (in rupees per metre) (i) Advertisement films 2.50 4.00 (ii) Films not otherwise specified 2.00 3.30 Provided that in determining the number of prints of a feature film eligible for exemption under this notification, the number of prints of that film already cleared prior to the date of publication of this notification in the Official Gazette shall be taken into account. 2. In respect of films described under S. Nos. 01 and 02 of the said Table exceeding 4000 metres in length, the duty rates shall be increased by twenty-five per cent of the rates specified in the said Table in respect of films of corresponding specifications. 3. In respect of films, exposed, which are below 30 mm. in width - (a) if cleared in the manner specified in item (a) against S. Nos. 01 and 02 of the said Table, the duty rates shall be limited to sixty per cent of the rates specified in the said Table for films of corresponding specifications but irrespective of the length of the film; (b) if cleared in the manner specified in item (b) against S. Nos. 01 and 02 of the said Table, the duty shall be nil; and (c) if falling under S. No. 03 of the said Table, the duty rates shall be limited to sixty per cent of the rates specified in the said Table for films of corresponding specifications. Explanation : For the purposes of this notification, - (a) where a feature film is made partly in black and white and partly in colour, and the colour portion of the such film does not exceed one-fifth of the total length, such film shall be deemed to be made wholly in black and white; (b) the term "length" does not include such portion of the film as contained in the certificate issued by the Central Board of Film Censors in respect of that film; and (c) the duty rates specified in the said Table for prints shall not include the prints exported out of India.