Tariff Item 37 II - Exemption to prints to exposed cinematograph films

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Full Text of the Document

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....garding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise, on master positives, exposed negatives, dupes and rush prints, of exposed cinematograph films, falling under sub-item II of Item No. 37 of the First Schedule to the said Act, as it existed prior to the 28th February, 1986, and not cleared for public....