Cine Workers Welfare Cess imposed on feature films with higher rate for Hindi and English than other languages. The Central Government, under Section 3(1) of the Cine Workers Welfare Cess Act, 1981, specifies a fixed cess per feature film, superseding earlier Ministry of Labour notifications, effective from publication in the Official Gazette, and differentiates rates by language category with a higher cess for Hindi and English films and a lower cess for all other language films.
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Provisions expressly mentioned in the judgment/order text.
Cine Workers Welfare Cess imposed on feature films with higher rate for Hindi and English than other languages.
The Central Government, under Section 3(1) of the Cine Workers Welfare Cess Act, 1981, specifies a fixed cess per feature film, superseding earlier Ministry of Labour notifications, effective from publication in the Official Gazette, and differentiates rates by language category with a higher cess for Hindi and English films and a lower cess for all other language films.
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