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    <title>Partial exemption from auxiliary duty on exposed cinematograph film</title>
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    <description>The Central Government exempts, at importation, that portion of auxiliary customs duty on exposed cinematograph film which exceeds an amount calculated at a specified proportion of the value representing only the cost of the print and the freight and insurance charges incurred in respect of that print, thereby limiting the taxable base for auxiliary duty to those specified components.</description>
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      <description>The Central Government exempts, at importation, that portion of auxiliary customs duty on exposed cinematograph film which exceeds an amount calculated at a specified proportion of the value representing only the cost of the print and the freight and insurance charges incurred in respect of that print, thereby limiting the taxable base for auxiliary duty to those specified components.</description>
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