Tariff Item 37 II - Exemption to prints to exposed cinematograph films

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..... s generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise, on master positives, exposed negatives, dupes and rush prints, of exposed cinematograph films, falling under sub-item II of Item No. 37 of the First Schedule to the said Act, as it existed prior to the 28th February, 1986, an .....

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..... master positives, exposed negatives, dupes and rush prints, of exposed cinematograph films, but for the said practice, shall not be required to be paid in respect of such master positives, exposed negatives, dupes and rush prints, of exposed cinematograph films on which the said duty of excise or the special duty of excise were not being levied during the period aforesaid, in accordance with the .....

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