Exemption to prints of feature film [Heading No. 37.06] - 237/88 - Central Excise - Tariff

Exemption to prints of feature film [Heading No. 37.06]

Notification No. 237/88-C.E.

Dated 1-8-1988

In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 38/88-Central Excises, dated the 1st March, 1988, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts prints of feature films falling under Heading No. 37.06 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule:

Provided that the said feature films have been selected by the Government of India for inclusion in the India Panorama Section of the International Film Festival of India and the manufacturer produces a certificate from the Ministry of Information and Broadcasting within a period of one month from the date of clearance of such prints or within such extended period as may be allowed by the proper officer to the effect that the said films have been so selected.