Effective duty on unexposed cinematograph films limited to amount exceeding a fixed per metre rate under exemption. Exempts unexposed cinematograph films under specified tariff subheadings from excise duty insofar as the duty exceeds a fixed per metre rate, thereby limiting the effective duty on such films under the Central Excise Rules.
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Provisions expressly mentioned in the judgment/order text.
Effective duty on unexposed cinematograph films limited to amount exceeding a fixed per metre rate under exemption.
Exempts unexposed cinematograph films under specified tariff subheadings from excise duty insofar as the duty exceeds a fixed per metre rate, thereby limiting the effective duty on such films under the Central Excise Rules.
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