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of <h1>India Exempts Cinematograph Films from Extra Customs Duty Over 45% Value Under Customs Act</h1> The Central Government of India, under the Customs Act, 1962 and the Finance Act, 1988, has issued a notification exempting exposed cinematograph films from a portion of the auxiliary customs duty. This exemption applies to films falling under Heading No. 37.06 of the Customs Tariff Act, 1975, when imported into India. The exemption covers the duty amount exceeding 45% of the value, which includes the cost of the film print and associated freight and insurance charges. This notification supersedes a previous notification dated March 1, 1988, in the interest of public welfare.
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