Feature films

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..... 275/77-Central Excises, dated the 12th August, 1977, the Central Government hereby exempts goods of the description specified in column (2) 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 calcula .....

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..... 0 (vi) on the balance. 10000 16500 (b) cleared for home consumption after twelve months from the date of first release of the film for public exhibition. 600 1700 2. 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 .....

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..... respective of the length of the film; (b) if cleared in the manner specified in Serial No. 1(b) of the said Table, the duty shall be nil; (c) if falling under Serial No. 2 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. ExplanationI.— For the purposes of this notification, where a feature fi .....

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