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        Customs

        Notification under Section 30/2017 of Customs Act, 1962 Sub section (1) of Section 25 of Customs Act 1962 - exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded

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        Exemption for motion pictures, music and gaming software under Customs Notification enables duty-free treatment for recorded and printed formats. Notification No. 30/2017-Customs, issued under the Customs Act, 1962 and operative via Section 25(1), exempts motion pictures, music and gaming software intended for use on gaming consoles when presented in printed or recorded form, and communicates that exemption to importers, clearing agents and the trading public with reference to the Department of Revenue publication and official website for implementation guidance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Exemption for motion pictures, music and gaming software under Customs Notification enables duty-free treatment for recorded and printed formats.

                                Notification No. 30/2017-Customs, issued under the Customs Act, 1962 and operative via Section 25(1), exempts motion pictures, music and gaming software intended for use on gaming consoles when presented in printed or recorded form, and communicates that exemption to importers, clearing agents and the trading public with reference to the Department of Revenue publication and official website for implementation guidance.


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