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of <h1>India Grants 50% Auxiliary Customs Duty Exemption on Imported Cinematograph Films Under Notification No. 29/91-Cus</h1> The Central Government of India has issued Notification No. 29/91-Cus dated March 14, 1991, granting a partial exemption from auxiliary customs duty on imported exposed cinematograph films. This exemption, under the Customs Act, 1962 and the Finance Act, 1991, supersedes a previous notification. It applies to films classified under Heading 37.06 of the Customs Tariff Act, 1975, reducing the auxiliary duty to 50% of the value, covering only the cost of the film print and associated freight and insurance charges. This measure is deemed necessary in the public interest.
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