Partial customs duty exemption on imported exposed cinematograph film limits duty to value attributable to print, freight and insurance. Partial exemption limits customs auxiliary duty on imported exposed cinematograph film under Heading 37.06 by exempting duty in excess of an amount calculated at a specified rate of the value representing only the cost of the print and the freight and insurance charges incurred for that print, under powers granted by the Customs Act and the Finance Act and superseding an earlier notification.
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.
Partial customs duty exemption on imported exposed cinematograph film limits duty to value attributable to print, freight and insurance.
Partial exemption limits customs auxiliary duty on imported exposed cinematograph film under Heading 37.06 by exempting duty in excess of an amount calculated at a specified rate of the value representing only the cost of the print and the freight and insurance charges incurred for that print, under powers granted by the Customs Act and the Finance Act and superseding an earlier notification.
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