Customs exemption for jumbo rolls caps payable duty at prescribed ad valorem rate, conditioned on conversion and licence. Exemption limits customs duty on imports of jumbo rolls of graphic art films and photographic colour paper (width one metre or more and length six hundred metres or more) under Chapter 37 to an amount calculated at a prescribed ad valorem rate, conditional on the importer converting the rolls by slitting or confectioning into finished products and holding an industrial licence for slitting and confectioning photo-sensitised materials.
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.
Customs exemption for jumbo rolls caps payable duty at prescribed ad valorem rate, conditioned on conversion and licence.
Exemption limits customs duty on imports of jumbo rolls of graphic art films and photographic colour paper (width one metre or more and length six hundred metres or more) under Chapter 37 to an amount calculated at a prescribed ad valorem rate, conditional on the importer converting the rolls by slitting or confectioning into finished products and holding an industrial licence for slitting and confectioning photo-sensitised materials.
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