https://www.taxtmi.com/caselaws?id=166043 Under the Cinematograph Act, 1952 and the Cinematograph (Censorship) Rules, 1958, a completed film is submitted for certification, and the certificate is a prescribed mark of approval rather than a separate part of the film. Rule 36 requires the certificate to be affixed to and exhibited with the film, but that display requirement does not convert the certificate into cinematograph film for excise purposes. In fiscal classification, the meaning of goods is gathered as understood in trade and commerce, and the certificate length is not treated by traders or viewers as part of the film. The stated position is that such certificate length is not liable to excise duty under Item No. 37. en-us Tue, 05 Aug 1980 00:00:00 +0530 Sat, 23 Aug 2014 14:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166043 Under the Cinematograph Act, 1952 and the Cinematograph (Censorship) Rules, 1958, a completed film is submitted for certification, and the certificate is a prescribed mark of approval rather than a separate part of the film. Rule 36 requires the certificate to be affixed to and exhibited with the film, but that display requirement does not convert the certificate into cinematograph film for excise purposes. In fiscal classification, the meaning of goods is gathered as understood in trade and commerce, and the certificate length is not treated by traders or viewers as part of the film. The stated position is that such certificate length is not liable to excise duty under Item No. 37. Case-Laws Central Excise Tue, 05 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166043