Effective rates of duty on feature films
Notification No. 36/89-C.E.
Dated 1-3-1989
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 42/87-Central Excises, dated the 1st March, 1987, namely :-
In the opening paragraph of the said notification, in the Table, for S. Nos. 01 to 03 and the entries relating thereto, the following S. Nos. and the entries shall be substituted, namely :-
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1) |
(2) |
(3) |
(4) |
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"01 |
FEATURE FILM, NOT EXCEEDING 4000 METRES IN LENGTH - |
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(a) |
cleared for home consumption before the date of first release of the film for public exhibition in India or within twelve months from such date, or both |
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(i) First 30 prints of each picture |
Nil |
Nil |
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(ii) Next 30 prints of each picture |
4000 |
7000 |
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(iii) on the balance |
8000 |
14,000 |
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(b) |
cleared for home consumption after twelve months from the date of first release of the film for public exhibition in India. |
400 |
1100 |
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02. |
DUBBED FEATURE FILMS, NOT EXCEEDING 4000 METRES IN LENGTH- |
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(a) |
cleared for home consumption before the date of first release of the film for public exhibition in India, or within twelve months from such date, or both |
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(i) First 30 prints of each picture |
Nil |
Nil |
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(ii) On the balance |
2800 |
4800 |
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(b) |
cleared for home consumption after twelve months from the date of first release of the film for public exhibition in India. |
200 |
550 |
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03. |
ADVERTISEMENT SHORTS AND FILMS, NOT OTHERWISE SPECIFIED OF WHATEVER LENGTH |
(in rupees per metre) |
(in rupees per metre) |
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(i) Advertisement films |
2.50 |
4.00 |
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(ii) Films not otherwise specified |
2.00 |
3.30". |
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