Exemption for unexposed cinematographic film: specified film rolls are assigned nil central excise duty under amended tariff. Amendment to Notification No. 4/2006 Central Excise substitutes entries in the tariff Table: the column (4) entry for item (i) at S. No. 19 is replaced with Nil, and S. No. 73A is re cast to list 'Colour positive unexposed cinematographic film in rolls of any size and length' and 'colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet' with column (4) shown as Nil.
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Provisions expressly mentioned in the judgment/order text.
Exemption for unexposed cinematographic film: specified film rolls are assigned nil central excise duty under amended tariff.
Amendment to Notification No. 4/2006 Central Excise substitutes entries in the tariff Table: the column (4) entry for item (i) at S. No. 19 is replaced with Nil, and S. No. 73A is re cast to list "Colour positive unexposed cinematographic film in rolls of any size and length" and "colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet" with column (4) shown as Nil.
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