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of <h1>India Grants Partial Customs Duty Exemption on Imported Cinematograph Films under Customs Act and Finance Act</h1> The Central Government of India, under the Customs Act, 1962 and the Finance Act, 1987, has issued Notification No. 211/87-Cus dated May 12, 1987, granting a partial exemption from auxiliary customs duty on imported cinematograph films. This exemption applies to films falling under Heading No. 37.06 of the Customs Tariff Act, 1975. The auxiliary duty is reduced to 40% of the film's value, specifically covering the cost of the film print and associated freight and insurance charges. This notification supersedes the previous notification No. 117/87-Customs dated March 1, 1987.
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