Excise duty exemption for photographic film rolls caps liability to specified effective rates under tariff classification. The notification limits excise liability on photographic film rolls in the relevant tariff subheading by exempting duty in excess of the specified effective rates: jumbo cine-film rolls face a specified specific rate per unit area, while other rolls attract an effective ad valorem rate, thereby capping full tariff liability to the listed 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 duty exemption for photographic film rolls caps liability to specified effective rates under tariff classification.
The notification limits excise liability on photographic film rolls in the relevant tariff subheading by exempting duty in excess of the specified effective rates: jumbo cine-film rolls face a specified specific rate per unit area, while other rolls attract an effective ad valorem rate, thereby capping full tariff liability to the listed rates.
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