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of <h1>Govt exempts certain cinematographic films from customs duties under Section 25(1), Customs Act 1962, effective Feb 28, 1986.</h1> The Central Government, under the authority of Section 25(1) of the Customs Act, 1962, has issued Notification No. 52/86-Cus dated 17-2-1986, exempting certain cinematographic films from portions of customs duties as specified in the First Schedule of the Customs Tariff Act, 1975. Unexposed cinematographic films under heading 37.02 are subject to a duty of Rupee 1 per linear meter, while exposed films under heading 3704.00 are subject to a 40% ad valorem duty. This exemption is effective from February 28, 1986.
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