https://www.taxtmi.com/notifications?id=20594 The customs exemption for imported colour jumbo films applies only if the importer processes the rolls by slitting or confectioning into colour cine films, holds an industrial licence for slitting and confectioning photo sensitised materials, and furnishes an undertaking to pay, on demand, the difference between duty leviable but for the exemption and duty already paid if the required processing is not performed. "Colour jumbo films" are defined as colour films of width one metre or more and length 400 metres or more. en-us Fri, 16 Sep 1988 00:00:00 +0530 Fri, 28 Aug 2009 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=20594 The customs exemption for imported colour jumbo films applies only if the importer processes the rolls by slitting or confectioning into colour cine films, holds an industrial licence for slitting and confectioning photo sensitised materials, and furnishes an undertaking to pay, on demand, the difference between duty leviable but for the exemption and duty already paid if the required processing is not performed. "Colour jumbo films" are defined as colour films of width one metre or more and length 400 metres or more. Notifications Customs Fri, 16 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/notifications?id=20594