Exemption to children's films from the whole of the duty of excise - 041/88 - Central Excise - Tariff

Exemption to children's films from the whole of the duty of excise

Notification No. 41/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cinematograph films falling under heading No. 37.06 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and certified by the Central Board of Film Certification as children's films, from the whole of the duty of excise leviable thereon as is specified in the said Schedule.