https://www.taxtmi.com/caselaws?id=73045 A dubbing theatre was treated as a cinematograph laboratory for Customs Notification No. 50-Cus. dated 1-3-1978 because the term "laboratory" was not defined in the customs framework and had to be understood from the notification's purpose and the facts. Technical opinion and prior unchallenged appellate decisions supported the view that dubbing is an essential, complementary stage in film production and that the imported equipment formed one integrated system for dubbing and sound synchronisation. On that basis, the set-up was regarded as part of the broader cinematographic processing arrangement, and the concession under the notification was available. en-us Tue, 22 Nov 1983 00:00:00 +0530 Thu, 26 May 2011 17:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73045 A dubbing theatre was treated as a cinematograph laboratory for Customs Notification No. 50-Cus. dated 1-3-1978 because the term "laboratory" was not defined in the customs framework and had to be understood from the notification's purpose and the facts. Technical opinion and prior unchallenged appellate decisions supported the view that dubbing is an essential, complementary stage in film production and that the imported equipment formed one integrated system for dubbing and sound synchronisation. On that basis, the set-up was regarded as part of the broader cinematographic processing arrangement, and the concession under the notification was available. Case-Laws Central Excise Tue, 22 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73045