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of <h1>India Cuts Customs Duty on Imported Cinematograph Films to 45% Under Notification No. 196/92-Cus</h1> The Central Government of India issued Notification No. 196/92-Cus on May 14, 1992, granting a partial exemption from auxiliary customs duty on imported exposed cinematograph films. This exemption applies to films classified under Heading No. 37.06 of the Customs Tariff Act, 1975. The exemption reduces the duty to 45% of the film's value, covering only the cost of the film print and the associated freight and insurance charges. This measure supersedes a previous notification from March 1, 1992, and is enacted under the Customs Act, 1962, and the Finance Act, 1992, in the public interest.
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