Photographic films obtained by process of cutting/slitting and perforation of jumbo rolls of photographic films - Excisability

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....992 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Photographic films obtained by process of cutting/slitting and perforation of jumbo rolls of photographic films — Excisability. A doubt has been raised regarding the excisability of photographic films obtained by the process of cutting, slitting and perforatio....

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.... (e) Out-on spool. (f) Put the spool in patron/cartridge which is stored in cartridge container attached to the machine and put the cap. 3. In this connection, attention is drawn to the Board's instructions contained in F. No. 119/1/88-CX.3, dated 24-2-1989 (Circular No. 15/89) regarding the excisability of cinematographic films obtained out of cutting, slitting and perforation of importe....

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....olls into finished cinematographic film ready for use would amount to manufacture. Thus, the earlier instructions in this regard were withdrawn. ' 4. It would be seen that the process of obtaining photographic films from jumbo rolls is more or less similar to the process of obtaining cinematographic films from jumbo rolls. Hence, the ratio of Board's instructions in respect of cinematographic f....