Feature films

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....tment of Revenue) No. 275/77-Central Excises, dated the 12th August, 1977, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling under Heading No. 37.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess....

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.... prints of each picture 3400 5600   (iv) next 12 prints of each picture 5100 8350   (v) next 12 prints of each picture 6700 11100   (vi) on the balance. 10000 16500   (b) cleared for home consumption after twelve months from the date of first release of the film for public exhibition. 600 1700 2. Advertisem....

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.... exposed, which are below 30 mm. in width— (a) if cleared in the manner specified in Serial No. 1(a) of the said Table, the duty rates shall be limited to sixty per cent of the rates specified in the said Table for films of corresponding specifications but irrespective of the length of the film; (b) if cleared in the manner specified in Serial No. 1(b) of the said Table, the duty shall be ....