Customs tariff amendment clarifies film length aggregation for segmented films and revises duty charge for a specified heading. Finance Act, 1978 amends the First Schedule to the Customs Tariff Act by inserting an Explanation under sub heading No. (2) of Heading No. 37.01/08 that treats a film's length as the aggregate of separately exposed vertical sections, and by substituting the column (3) duty entry for Heading No. 51.01/03 with a revised charge.
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Customs tariff amendment clarifies film length aggregation for segmented films and revises duty charge for a specified heading.
Finance Act, 1978 amends the First Schedule to the Customs Tariff Act by inserting an Explanation under sub heading No. (2) of Heading No. 37.01/08 that treats a film's length as the aggregate of separately exposed vertical sections, and by substituting the column (3) duty entry for Heading No. 51.01/03 with a revised charge.
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