Excise exemption for cinematograph films permits duty-free supply to Directorate of Film Festival, subject to post-sale intimation and duty repayment. Exemption from excise duty is granted for prints of cinematograph films purchased by the Directorate of Film Festival for government exhibition abroad. If the films are sold or disposed of after clearance, the Corporation must within one month inform the proper officer of the circumstances and pay the duty that would otherwise have been payable; the proper officer may waive the time limit if satisfied that sufficient cause prevented timely compliance.
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 cinematograph films permits duty-free supply to Directorate of Film Festival, subject to post-sale intimation and duty repayment.
Exemption from excise duty is granted for prints of cinematograph films purchased by the Directorate of Film Festival for government exhibition abroad. If the films are sold or disposed of after clearance, the Corporation must within one month inform the proper officer of the circumstances and pay the duty that would otherwise have been payable; the proper officer may waive the time limit if satisfied that sufficient cause prevented timely compliance.
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