Excise exemption for unlevied cinematograph film prints: retrospective non-requirement to pay duty for specified period The Central Government directs that the whole of the excise duty and the special excise duty on master positives, exposed negatives, dupes and rush prints of exposed cinematograph films shall not be required to be paid where those duties were not levied in accordance with a generally prevalent practice, and applies only to film elements not cleared for public exhibition for the period during which the non-levy practice prevailed.
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 unlevied cinematograph film prints: retrospective non-requirement to pay duty for specified period
The Central Government directs that the whole of the excise duty and the special excise duty on master positives, exposed negatives, dupes and rush prints of exposed cinematograph films shall not be required to be paid where those duties were not levied in accordance with a generally prevalent practice, and applies only to film elements not cleared for public exhibition for the period during which the non-levy practice prevailed.
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