Excise exemption for unexposed cinematograph films: duty limited to specified per metre capped rates under tariff headings. The Central Government exempts goods under sub headings 3701.20 and 3702.20 from excise duty exceeding specified per metre amounts. Black and white unexposed cinematograph films are subject to duty only to the extent of 40 paise per metre; other unexposed cinematograph films only to the extent of 80 paise per metre. The notification supersedes the earlier Notification No. 50/88 Central Excise and confines payable duty to those capped per metre rates.
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.
Excise exemption for unexposed cinematograph films: duty limited to specified per metre capped rates under tariff headings.
The Central Government exempts goods under sub headings 3701.20 and 3702.20 from excise duty exceeding specified per metre amounts. Black and white unexposed cinematograph films are subject to duty only to the extent of 40 paise per metre; other unexposed cinematograph films only to the extent of 80 paise per metre. The notification supersedes the earlier Notification No. 50/88 Central Excise and confines payable duty to those capped per metre rates.
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