Exemption conditioned on processing into colour cine films and industrial licence; noncompliance triggers payment of duty differential. The customs exemption for imported colour jumbo films applies only if the importer processes the rolls by slitting or confectioning into colour cine films, holds an industrial licence for slitting and confectioning photo sensitised materials, and furnishes an undertaking to pay, on demand, the difference between duty leviable but for the exemption and duty already paid if the required processing is not performed. 'Colour jumbo films' are defined as colour films of width one metre or more and length 400 metres or more.
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.
Exemption conditioned on processing into colour cine films and industrial licence; noncompliance triggers payment of duty differential.
The customs exemption for imported colour jumbo films applies only if the importer processes the rolls by slitting or confectioning into colour cine films, holds an industrial licence for slitting and confectioning photo sensitised materials, and furnishes an undertaking to pay, on demand, the difference between duty leviable but for the exemption and duty already paid if the required processing is not performed. "Colour jumbo films" are defined as colour films of width one metre or more and length 400 metres or more.
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