https://www.taxtmi.com/caselaws?id=81473 A film certified by the Censor Board as a documentary was held to fall within the tariff entry for news-reels, shorts and documentaries rather than the residuary category for advertisement shorts and unspecified films. The classification turned on the certified documentary character of the film and the documentary evidence showing that its reduced 16 mm format length corresponded to the prescribed tariff description. Once classified under Item No. 37II(i) of the First Schedule to the Central Excises and Salt Act, 1944, the exemption under Notification No. 49/74 became applicable, and the adverse orders were unsustainable. en-us Thu, 15 Feb 1990 00:00:00 +0530 Sat, 25 Jun 2011 14:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81473 A film certified by the Censor Board as a documentary was held to fall within the tariff entry for news-reels, shorts and documentaries rather than the residuary category for advertisement shorts and unspecified films. The classification turned on the certified documentary character of the film and the documentary evidence showing that its reduced 16 mm format length corresponded to the prescribed tariff description. Once classified under Item No. 37II(i) of the First Schedule to the Central Excises and Salt Act, 1944, the exemption under Notification No. 49/74 became applicable, and the adverse orders were unsustainable. Case-Laws Central Excise Thu, 15 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81473