Excise duty exemption for feature film prints purchased for Indian Panorama screenings, subject to certificate and repayment conditions. Exemption from excise duty is granted for feature film prints under Heading No. 37.06 purchased by the Directorate of Film Festival of the National Film Development Corporation on behalf of the Government for exhibition in the Indian Panorama Section, subject to undertakings to produce a Ministry certificate of selection within a month or extended period and to pay duty if films are not screened; sale or disposal requires notification to the proper officer within a month and payment of duty, with the proper officer permitted to accept late compliance for sufficient cause.