https://www.taxtmi.com/caselaws?id=45290 Distinct language versions of a film, though derived from a common master negative, were treated as separate feature films for exemption under Notification No. 275/77 because each version had a different title, separate introductory speech and independent censor certification for public exhibition. Reading the notification with the Cinematograph Act, 1952 and the Cinematograph (Certification) Rules, 1983, the Court held that common story content or a shared negative did not merge the versions into one film. The exemption for the first 12 prints of each picture therefore applied to each version separately, and the duty benefit was upheld. en-us Wed, 11 Mar 1998 00:00:00 +0530 Fri, 09 Jul 2010 16:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45290 Distinct language versions of a film, though derived from a common master negative, were treated as separate feature films for exemption under Notification No. 275/77 because each version had a different title, separate introductory speech and independent censor certification for public exhibition. Reading the notification with the Cinematograph Act, 1952 and the Cinematograph (Certification) Rules, 1983, the Court held that common story content or a shared negative did not merge the versions into one film. The exemption for the first 12 prints of each picture therefore applied to each version separately, and the duty benefit was upheld. Case-Laws Central Excise Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45290