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of <h1>Notification No. 192/86-Cus exempts imported cinematograph films from certain duties, reducing charges to 40% of film value.</h1> Notification No. 192/86-Cus, dated March 1, 1986, issued under the Customs Act, 1962, exempts imported exposed cinematograph films from certain auxiliary customs duties. The exemption applies to films under Heading No. 37.06 of the Customs Tariff Act, 1975, reducing the duty to 40% of the value. This value includes only the cost of the film print and associated freight and insurance charges. The exemption is granted in the public interest as per the Finance Bill, 1986, and the Provisional Collection of Taxes Act, 1931.
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