Customs exemption for cinematographic films reduces applicable duties for specified unexposed and exposed film imports under tariff headings. Central Government exempts specified cinematographic films imported into India from customs duty in excess of prescribed rates under Section 25(1) of the Customs Act, 1962 and relevant tariff headings; unexposed films are chargeable at Rupee 1 per linear metre and exposed films at 40% ad valorem, with the notification fixing the commencement of those rates and exemptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for cinematographic films reduces applicable duties for specified unexposed and exposed film imports under tariff headings.
Central Government exempts specified cinematographic films imported into India from customs duty in excess of prescribed rates under Section 25(1) of the Customs Act, 1962 and relevant tariff headings; unexposed films are chargeable at Rupee 1 per linear metre and exposed films at 40% ad valorem, with the notification fixing the commencement of those rates and exemptions.
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