Auxiliary duty exemption on imported cinematograph film reduces duty to the portion tied to print cost, freight and insurance. Partial exemption from auxiliary duty is provided for imported exposed cinematograph film under Heading 37.06 by excluding from charge that portion of auxiliary duty which exceeds a specified proportion of value when that value is limited to the cost of the film print and the freight and insurance attributable to the print; the notification supersedes an earlier notification and is made under statutory powers in the public interest.
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 on imported cinematograph film reduces duty to the portion tied to print cost, freight and insurance.
Partial exemption from auxiliary duty is provided for imported exposed cinematograph film under Heading 37.06 by excluding from charge that portion of auxiliary duty which exceeds a specified proportion of value when that value is limited to the cost of the film print and the freight and insurance attributable to the print; the notification supersedes an earlier notification and is made under statutory powers in the public interest.
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