Excise exemption for prints of feature films selected for India Panorama, conditional on Ministry certificate produced within prescribed period. Exempts prints of feature films under Heading No. 37.06 from excise duty where selected for the India Panorama; manufacturers must produce a Ministry of Information and Broadcasting certificate confirming selection within one month of clearance or within any extended period allowed by the proper officer to qualify for the exemption.
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 prints of feature films selected for India Panorama, conditional on Ministry certificate produced within prescribed period.
Exempts prints of feature films under Heading No. 37.06 from excise duty where selected for the India Panorama; manufacturers must produce a Ministry of Information and Broadcasting certificate confirming selection within one month of clearance or within any extended period allowed by the proper officer to qualify for the exemption.
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