Auxiliary duty exemption for imported cinematograph film print limited to value of print plus freight and insurance. Exemption from auxiliary duty on imported cinematograph film prints limits the auxiliary duty to an amount calculated at a specified proportion of value representing only the cost of the print and the freight and insurance charges incurred in respect of that print, invoking provisional Finance Bill authority and statutory delegation to narrow the taxable base.
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.
Auxiliary duty exemption for imported cinematograph film print limited to value of print plus freight and insurance.
Exemption from auxiliary duty on imported cinematograph film prints limits the auxiliary duty to an amount calculated at a specified proportion of value representing only the cost of the print and the freight and insurance charges incurred in respect of that print, invoking provisional Finance Bill authority and statutory delegation to narrow the taxable base.
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