Customs duty exemption clarified to cover television and all audio-visual content on specified carrier media. The term motion pictures in Notification No. 27/2010-Customs is a generic descriptor covering audio-visual content recorded on cinematographic films, broadcast tapes, masters, stampers, VCDs, DVDs and similar carrier media, and therefore includes television content and other audio-visual material imported on media falling under the relevant chapter headings for the purposes of the customs duty exemption.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption clarified to cover television and all audio-visual content on specified carrier media.
The term motion pictures in Notification No. 27/2010-Customs is a generic descriptor covering audio-visual content recorded on cinematographic films, broadcast tapes, masters, stampers, VCDs, DVDs and similar carrier media, and therefore includes television content and other audio-visual material imported on media falling under the relevant chapter headings for the purposes of the customs duty exemption.
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