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of <h1>Govt Issues Notification for 45% Duty Exemption on Imported Cinematograph Films under Customs Act 1962, Heading 37.06</h1> The Central Government issued Notification No. 186/90-Cus. on May 31, 1990, under the Customs Act, 1962, and the Finance Act, 1990, 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 auxiliary duty to 45% of the value, covering only the cost of the film print and associated freight and insurance charges. This notification supersedes a previous notification dated March 20, 1990, and is enacted in the public interest.
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