Excise exemption for dubbed feature films: tiered duty rates and conditions for prints cleared before or after release. Exemption limits excise duty on dubbed feature films under Heading 37.05 by prescribing tiered per-print rates and treating an initial set of prints as exempt when cleared for home consumption before or within twelve months of first public exhibition; prints cleared after twelve months attract lower fixed rates. Prints cleared before notification publication are included in the count. Rates increase by 25% for films exceeding 4000 metres; films under 30 mm width attract 60% of table rates if early-cleared and nil duty if cleared after twelve months. Colour-content and censor-certificate length rules and export exclusions are provided.
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 dubbed feature films: tiered duty rates and conditions for prints cleared before or after release.
Exemption limits excise duty on dubbed feature films under Heading 37.05 by prescribing tiered per-print rates and treating an initial set of prints as exempt when cleared for home consumption before or within twelve months of first public exhibition; prints cleared after twelve months attract lower fixed rates. Prints cleared before notification publication are included in the count. Rates increase by 25% for films exceeding 4000 metres; films under 30 mm width attract 60% of table rates if early-cleared and nil duty if cleared after twelve months. Colour-content and censor-certificate length rules and export exclusions are provided.
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