Partial auxiliary duty exemption for imported cinematograph film prints limited to a proportion of print cost plus freight and insurance. Notification exempts imported cinematograph films under Heading 37.06 from that portion of the auxiliary duty that exceeds an amount calculated at a prescribed rate of value limited to the cost of the print and the freight and insurance charges incurred in respect of that print, thereby restricting the assessable base for auxiliary duty to those value components.
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 auxiliary duty exemption for imported cinematograph film prints limited to a proportion of print cost plus freight and insurance.
Notification exempts imported cinematograph films under Heading 37.06 from that portion of the auxiliary duty that exceeds an amount calculated at a prescribed rate of value limited to the cost of the print and the freight and insurance charges incurred in respect of that print, thereby restricting the assessable base for auxiliary duty to those value components.
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