Partial exemption of auxiliary customs duty on imported cinematograph film limits duty to valuation of print cost and related freight/insurance. The Government exempts imported exposed cinematograph film from that part of auxiliary customs duty which exceeds an amount calculated at fifty percent of a valuation that includes only the cost of the 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 of auxiliary customs duty on imported cinematograph film limits duty to valuation of print cost and related freight/insurance.
The Government exempts imported exposed cinematograph film from that part of auxiliary customs duty which exceeds an amount calculated at fifty percent of a valuation that includes only the cost of the print and the freight and insurance charges incurred for that print.
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