Excise exemption for children's films certified by the film board removes the whole duty where tariff classification and certification align. Exemption from excise duty is granted for cinematograph films classified under the relevant tariff heading and certified as children's films by the Central Board of Film Certification, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944; qualifying films are exempted from the whole of the duty of excise leviable under the Schedule to the Central Excise Tariff Act.
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 children's films certified by the film board removes the whole duty where tariff classification and certification align.
Exemption from excise duty is granted for cinematograph films classified under the relevant tariff heading and certified as children's films by the Central Board of Film Certification, under the authority of sub rule (1) of rule 8 of the Central Excise Rules, 1944; qualifying films are exempted from the whole of the duty of excise leviable under the Schedule to the Central Excise Tariff Act.
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