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of <h1>Customs Duty Exemption on Specific Films and Microfilms Under Chapter 37, Notification No. 31/94-Cus.</h1> Notification No. 31/94-Cus, dated March 1, 1994, issued under the Customs Act, 1962, exempts specified goods under Chapter 37 of the First Schedule to the Customs Tariff Act, 1975, from customs duty exceeding ten percent ad valorem and the entire additional customs duty. The exemptions apply to microfilms of printed materials, exposed and developed film sheets, exposed cinematographic films certified for defense training, and films and video cassettes certified for archival or reference purposes by the Ministry of Information and Broadcasting. Conditions for exemptions are outlined in the corresponding entries of the annexed table.
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