Dubbed feature films - 131/86 - Central Excise - Tariff

Dubbed feature films Notification No. 131/86-C.E. Dated 1-3-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 234/83-Central Excises, dated the 3rd September, 1983, the Central Government hereby exempts goods of the description specified in column (1) of the Table hereto annexed and falling under Heading No. 37.05 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 (2) or, as the case may be, in column (3) thereof. THE TABLE Description Rate of duty for films made wholly in black and white Rate of duty for films made wholly or partly in colour (1) (2) (3) (in rupees per print per dubbed feature film) (in rupees per print per dubbed feature film) Dubbed Feature Films, not exceeding 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 850 1400 (iii) next 12 prints of each picture 1700 2800 (iv) next 12 prints of each picture 2500 4200 (v) next 12 prints of each picture 3400 5600 (vi) next 12 prints of each picture 5000 8400 (b) cleared for home consumption after twelve months from the date of first release of the film for public exhibition in India : 300 850 Provided that in determining the number of prints of a pubbed 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 the said Table, exceeding 4000 metres in length, the duty rates shall be increased by twenty-five per cent of the rate 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 against item (a) under column (1) of the said Table, the duty rates shall be limited to sixty per cent of the rate 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 against item (b) under column (1) of the said Table, the duty shall be nil. 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 said film does not exceed one-fifth of the total length of the film, such film shall be deemed to be made wholly in black and white; (b) the expression "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 the film; (c) the duty rates specified in the said Table for prints shall not include the prints exported out of India.