Partial exemption for auxiliary customs duty limits duty to the value of the film print plus freight and insurance. Partial exemption exempts imported exposed cinematograph films from that portion of auxiliary customs duty exceeding an amount calculated at a percentage of value representing only the cost of the print of the film and the freight and insurance charges incurred in respect of that print, limiting duty liability to a restricted value base for the print.
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 exemption for auxiliary customs duty limits duty to the value of the film print plus freight and insurance.
Partial exemption exempts imported exposed cinematograph films from that portion of auxiliary customs duty exceeding an amount calculated at a percentage of value representing only the cost of the print of the film and the freight and insurance charges incurred in respect of that print, limiting duty liability to a restricted value base for the print.
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