Excise exemption for cinematographic films: notification removes duty liability for specified tariff sub headings under statutory power. The Central Government exercised statutory power to notify that goods classified under specified cinematographic film sub-headings in the Central Excise Tariff Schedule are exempted from the whole of the excise duty leviable on them, justified as necessary in the public interest and effected through a formal notification.
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Excise exemption for cinematographic films: notification removes duty liability for specified tariff sub headings under statutory power.
The Central Government exercised statutory power to notify that goods classified under specified cinematographic film sub-headings in the Central Excise Tariff Schedule are exempted from the whole of the excise duty leviable on them, justified as necessary in the public interest and effected through a formal notification.
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