Partial exemption from auxiliary duty on imported exposed cinematograph film limits duty to value based on print cost and freight. Exemption reduces auxiliary customs duty on imported exposed cinematograph film by permitting duty only up to an amount calculated on the value representing the cost of the film print and the freight and insurance charges incurred for that print.
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Provisions expressly mentioned in the judgment/order text.
Partial exemption from auxiliary duty on imported exposed cinematograph film limits duty to value based on print cost and freight.
Exemption reduces auxiliary customs duty on imported exposed cinematograph film by permitting duty only up to an amount calculated on the value representing the cost of the film print and the freight and insurance charges incurred for that print.
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