9911796707
TMI BlogEffective rates of duty on feature filmsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 EXCEEDING 4000 METRES IN LENGTH - (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
