Auxiliary duty exemption for imported cinematograph films limits levy to portion of print cost plus freight and insurance. Exempts imported exposed cinematograph films under Heading 37.06 from auxiliary customs duty insofar as the duty exceeds the amount calculated at the specified rate of the value representing only (a) the cost of the print of the cinematograph film and (b) the freight and insurance charges incurred in respect of that print, subject to the statutory powers invoked in the Finance Bill and the Customs Act.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for imported cinematograph films limits levy to portion of print cost plus freight and insurance.
Exempts imported exposed cinematograph films under Heading 37.06 from auxiliary customs duty insofar as the duty exceeds the amount calculated at the specified rate of the value representing only (a) the cost of the print of the cinematograph film and (b) the freight and insurance charges incurred in respect of that print, subject to the statutory powers invoked in the Finance Bill and the Customs Act.
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