Effective duty rates on cinematograph films: per-print scaled rates with exemptions for early clearances, colour, length, and format. Notification fixes effective excise duty by exempting the portion of duty above specified per-print and per-metre rates for cinematograph films under heading 37.06. It prescribes tiered per-print charges for feature and dubbed films with nil duty on initial print batches, distinct rates for black and white and colour, per metre rates for advertisement and other shorts, counts prior cleared prints for exemption eligibility, increases rates by twenty five percent for films over 4000 metres, and provides reduced or nil rates for films below 30 mm, while excluding exported prints.
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Provisions expressly mentioned in the judgment/order text.
Effective duty rates on cinematograph films: per-print scaled rates with exemptions for early clearances, colour, length, and format.
Notification fixes effective excise duty by exempting the portion of duty above specified per-print and per-metre rates for cinematograph films under heading 37.06. It prescribes tiered per-print charges for feature and dubbed films with nil duty on initial print batches, distinct rates for black and white and colour, per metre rates for advertisement and other shorts, counts prior cleared prints for exemption eligibility, increases rates by twenty five percent for films over 4000 metres, and provides reduced or nil rates for films below 30 mm, while excluding exported prints.
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