Exemption for cinematograph films exposed but undeveloped: import as baggage now included under customs exemption. Exempts cinematograph films, exposed but not developed imported as baggage by substituting entries in the tariff notification's TABLE to insert that item into the exemption list, thereby expanding duty-free treatment for such films under the customs exemption framework and specifying the amendment as made under section 25(1) of the Customs Act, 1962.
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.
Exemption for cinematograph films exposed but undeveloped: import as baggage now included under customs exemption.
Exempts cinematograph films, exposed but not developed imported as baggage by substituting entries in the tariff notification's TABLE to insert that item into the exemption list, thereby expanding duty-free treatment for such films under the customs exemption framework and specifying the amendment as made under section 25(1) of the Customs Act, 1962.
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