Exemption power for cinematograph films allows retrospective duty relief under conditions and application of Central Excise rules.

Central Government may, by notification, exempt cinematograph films under Item No. 37 of the First Schedule from whole or part of excise duty, subject to conditions and with retrospective effect not earlier than 18 June 1977; notifications are to be treated and administered in accordance with the provisions of the Central Excises Act and its rules, following the established notification procedure.

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