https://www.taxtmi.com/notifications?id=17374 Notification establishes slabbed excise duty limits for feature film prints and advertisement/short films under Heading 37.05, exempting initial theatrical prints and imposing progressively higher slab rates thereafter, with distinct rates for black-and-white and colour films. Films cleared after twelve months face different flat rates. Films exceeding four thousand metres incur a surcharge; narrow-gauge films receive reduced or nil duty depending on clearance timing and category; exported prints are excluded. A film with colour portion up to one-fifth is deemed black and white, length excludes censor-certified portions, and eligible print counts include prints cleared before the notification's publication. en-us Sat, 01 Mar 1986 00:00:00 +0530 Fri, 24 Jul 2009 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=17374 Notification establishes slabbed excise duty limits for feature film prints and advertisement/short films under Heading 37.05, exempting initial theatrical prints and imposing progressively higher slab rates thereafter, with distinct rates for black-and-white and colour films. Films cleared after twelve months face different flat rates. Films exceeding four thousand metres incur a surcharge; narrow-gauge films receive reduced or nil duty depending on clearance timing and category; exported prints are excluded. A film with colour portion up to one-fifth is deemed black and white, length excludes censor-certified portions, and eligible print counts include prints cleared before the notification's publication. Notifications Central Excise Sat, 01 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/notifications?id=17374