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    <title>Auxiliary duty</title>
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    <description>Exemption from auxiliary duty on imported cinematograph film prints limits the auxiliary duty to an amount calculated at a specified proportion of value representing only the cost of the print and the freight and insurance charges incurred in respect of that print, invoking provisional Finance Bill authority and statutory delegation to narrow the taxable base.</description>
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      <description>Exemption from auxiliary duty on imported cinematograph film prints limits the auxiliary duty to an amount calculated at a specified proportion of value representing only the cost of the print and the freight and insurance charges incurred in respect of that print, invoking provisional Finance Bill authority and statutory delegation to narrow the taxable base.</description>
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