Manufacture recharacterizes cutting, slitting and perforation of jumbo film rolls as production of finished cinematographic film, altering duty. Cutting, slitting and perforation of imported jumbo rolls (1.15-1.455 m) are processes that convert an intermediate jumbo roll into a finished, ready for use cinematographic film and therefore amount to manufacture. Consequently, imported jumbo rolls are classifiable under sub heading 3702.90 and attract the concessional duty under the exemption notification, while the finished perforated and slit cinematographic films are classifiable under sub heading 3702.20 and attract the tariff duty applicable to finished film. Earlier instructions are modified and pending assessments finalised on this basis.
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Manufacture recharacterizes cutting, slitting and perforation of jumbo film rolls as production of finished cinematographic film, altering duty.
Cutting, slitting and perforation of imported jumbo rolls (1.15-1.455 m) are processes that convert an intermediate jumbo roll into a finished, ready for use cinematographic film and therefore amount to manufacture. Consequently, imported jumbo rolls are classifiable under sub heading 3702.90 and attract the concessional duty under the exemption notification, while the finished perforated and slit cinematographic films are classifiable under sub heading 3702.20 and attract the tariff duty applicable to finished film. Earlier instructions are modified and pending assessments finalised on this basis.
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