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    <title>Tariff Item 37 II - Exemption to prints to exposed cinematograph films</title>
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    <description>The Central Government directs that the whole of the excise duty and the special excise duty on master positives, exposed negatives, dupes and rush prints of exposed cinematograph films shall not be required to be paid where those duties were not levied in accordance with a generally prevalent practice, and applies only to film elements not cleared for public exhibition for the period during which the non-levy practice prevailed.</description>
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    <pubDate>Wed, 10 Sep 1986 00:00:00 +0530</pubDate>
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      <description>The Central Government directs that the whole of the excise duty and the special excise duty on master positives, exposed negatives, dupes and rush prints of exposed cinematograph films shall not be required to be paid where those duties were not levied in accordance with a generally prevalent practice, and applies only to film elements not cleared for public exhibition for the period during which the non-levy practice prevailed.</description>
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      <pubDate>Wed, 10 Sep 1986 00:00:00 +0530</pubDate>
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