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of <h1>Government exempts portion prints of feature films from excise duty under Section 5A, Central Excises and Salt Act, 1944.</h1> The Central Government, under the authority of section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 138/90-C.E. dated September 3, 1990, to exempt portion prints of feature films, classified under Chapter 37 of the Central Excise Tariff Act, 1985, from the entire excise duty specified in the Schedule. This exemption is deemed necessary in the public interest.
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