TaxTMI 
TaxTMI 
Photographic films obtained by process of cutting/slitting and perforation of jumbo rolls of photographic films - Excisability
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.... (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 perforation of jumbo rolls of photographic films. 2. The matter ....
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....ored 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 imported jumbo rolls. In the case of cinematographic films, the Board observed that....
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....cture. Thus, the earlier instructions in this regard were withdrawn.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 films can be applied in deciding the excisability of photographic film. Moreove....