Effective rate of duty: caps excise liability for cinematograph and X ray films at a fixed ad valorem rate, limiting excess duty. Notification limits excise liability on specified tariff subheadings by exempting the portion of duty in excess of the amount calculated at a prescribed ad valorem rate. The Table identifies the applicable tariff entries and the goods covered, including cinematograph films unexposed (including jumbo roll form) and other goods under the listed subheadings, thereby capping payable excise on those goods at the stated ad valorem rate.
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.
Effective rate of duty: caps excise liability for cinematograph and X ray films at a fixed ad valorem rate, limiting excess duty.
Notification limits excise liability on specified tariff subheadings by exempting the portion of duty in excess of the amount calculated at a prescribed ad valorem rate. The Table identifies the applicable tariff entries and the goods covered, including cinematograph films unexposed (including jumbo roll form) and other goods under the listed subheadings, thereby capping payable excise on those goods at the stated ad valorem rate.
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