Section 34 - Amendment of Act 51 of 1975 - Finance Act, 1978

CHAPTER IV INDIRECT TAXES 34. Amendment of Act 51 of 1975 In the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act), - (i) after the existing entry in column (3) against sub-heading No. (2) of Heading No. 37.01/08, the following Explanation shall be inserted, namely :- Explanation : For the purposes of this sub-heading, where a film is designed with a view to different vertical sections thereof being exposed separately, its length shall be deemed to be aggregate of the lengths of all such sections. ; (ii) in Heading No. 51.01/03, for the entry in column (3), the entry 200% plus Rs. 30 per kilogram shall be substituted.