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of <h1>Excise Duty Exemptions and Reduced Rates Announced for Cinematograph Films Under Central Excise Tariff Act, 1985</h1> The notification outlines the excise duty exemptions for cinematograph films under the Central Excise Tariff Act, 1985. It supersedes previous notifications and specifies reduced duty rates for feature films, dubbed films, and advertisement shorts based on their specifications and release timelines. Feature films not exceeding 4000 meters in length have a tiered duty structure based on the number of prints and whether they are black and white or color. Films cleared after twelve months from their release face different rates. Additional provisions apply to films exceeding 4000 meters and those below 30 mm in width, with specific exemptions and rate reductions.
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