Exemption for cinematographic films exposed but not developed: recorded magnetic films for TV serials exempt from customs duty. An insertion to Notification No. 17/2001-Customs adds entry 121A to the Customs Tariff, exempting cinematographic films exposed but not developed and recorded magnetic films used for producing television serials by specifying nil customs duty and nil additional duties for those tariff descriptions under the authority of section 25(1) of the Customs Act, 1962.
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 cinematographic films exposed but not developed: recorded magnetic films for TV serials exempt from customs duty.
An insertion to Notification No. 17/2001-Customs adds entry 121A to the Customs Tariff, exempting cinematographic films exposed but not developed and recorded magnetic films used for producing television serials by specifying nil customs duty and nil additional duties for those tariff descriptions under the authority of section 25(1) of the Customs Act, 1962.
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