Exemption of film patch prints: specified segments of the film are relieved from excise duty under tariff classification. The Central Board of Excise and Customs, exercising powers under the Central Excise Rules, exempted specified patch prints of the film 'Mahatma' produced by Gandhi Films Foundation, found to be exceptional, from the whole of the duty of excise leviable under the Central Excises and Salt Act, applicable to goods falling under Chapter 37 of the Central Excise Tariff; the order lists the fourteen enumerated patch prints by title.
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Provisions expressly mentioned in the judgment/order text.
Exemption of film patch prints: specified segments of the film are relieved from excise duty under tariff classification.
The Central Board of Excise and Customs, exercising powers under the Central Excise Rules, exempted specified patch prints of the film "Mahatma" produced by Gandhi Films Foundation, found to be exceptional, from the whole of the duty of excise leviable under the Central Excises and Salt Act, applicable to goods falling under Chapter 37 of the Central Excise Tariff; the order lists the fourteen enumerated patch prints by title.
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