Excise exemption for certain cinematograph films where exclusively intended for children's entertainment or educational use. Notification exempts cinematograph films of limited width under the specified tariff sub heading from the whole of the excise duty leviable thereon, subject to the condition that an officer not below the rank of an Assistant Collector of Central Excise is satisfied the films are intended exclusively for children's entertainment or educational purposes.
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 certain cinematograph films where exclusively intended for children's entertainment or educational use.
Notification exempts cinematograph films of limited width under the specified tariff sub heading from the whole of the excise duty leviable thereon, subject to the condition that an officer not below the rank of an Assistant Collector of Central Excise is satisfied the films are intended exclusively for children's entertainment or educational purposes.
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