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<h1>Govt Exempts Cinematographic Equipment from Excess Duty under Customs Act, 1962; Effective February 28, 1986</h1> The Central Government, under the authority of the Customs Act, 1962, has issued Notification No. 109/86-Cus, dated February 17, 1986, exempting certain goods under Chapter 90 of the Customs Tariff Act, 1975, from customs duty exceeding specified rates. The exempted items include machines and apparatus used in cinematographic laboratories, such as film printing and cleaning machines, cinematographic reducers and enlargers, film analyzers, and blooping punches for sound splicing, with a duty rate of 40% ad valorem. Additionally, automatic film processors and various cinematographic machines and equipment are included. This notification becomes effective on February 28, 1986.