https://www.taxtmi.com/caselaws?id=72847 The Tribunal held that duty exemption for films in multiple languages cannot be solely based on separate censor certificates if the core visual and audio content remains the same across versions. Minor language-specific additions do not warrant separate treatment for duty exemption. The decision emphasizes substantive content variations in determining distinct films for duty assessment, beyond superficial differences like titles and certificates. The Tribunal set aside the Central Board's order and ruled that duty was payable for the prints beyond the exemption limit. en-us Tue, 03 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72847 The Tribunal held that duty exemption for films in multiple languages cannot be solely based on separate censor certificates if the core visual and audio content remains the same across versions. Minor language-specific additions do not warrant separate treatment for duty exemption. The decision emphasizes substantive content variations in determining distinct films for duty assessment, beyond superficial differences like titles and certificates. The Tribunal set aside the Central Board's order and ruled that duty was payable for the prints beyond the exemption limit. Case-Laws Central Excise Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72847