Effective rates of duty on feature films - 42/87 - Central Excise - Tariff

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Effective rates of duty on feature films

Notification No. 42/87-C.E.

Dated 1-3-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 130/86-Central Excises and 131/86-Central Excises, both dated the 1st March, 1986, the Central Government hereby exempts cinematograph films, exposed and developed, of the description specified in column (2) of the Table hereto annexed and falling under heading No. 37.06 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 of the amount calculated at the rate specified in the corresponding entry in column (3) or, as the case may be in column (4) thereof.

TABLE

S. No.	Description							Rate of duty for films made wholly in black and white	Rate of duty for films made wholly or partly in colour
(1)	(2)							(3)	(4)
								(in rupees per print of picture)	(In rupees per print of picture).
01.	FEATURE FILM, NOT EXCEEDING 4000 METRES IN LENGTH -
	(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
				(i)			First 12 prints of each picture	Nil	Nil
				(ii)			next 12 prints of each picture	1530	2520
				(iii)			next 12 prints of each picture	3160	5040
				(iv)			next 12 prints of each picture	4590	7515
				(v)			next 12 prints of each picture	6030	9990
				(vi)			on the balance.	9000	14,850
	(b)			cleared for home consumption after twelve months from the date of first release of the film for public exhibition in India				540	1530
02.	DUBBED FEATURE FILMS, NOT EXCEEDING 4000 METRES IN LENGTH -
	(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
		(i)				first 6 prints of each picture		Nil	Nil
		(ii)				next 12 prints of each picture		765	1260
		(iii)				next 12 prints of each picture		1530	2520
		(iv)				next 12 prints of each picture		2250	3780
		(v)				next 12 prints of each picture		3060	5040
		(vi)				next 12 prints of each picture		4500	7560
	(b)				cleared for home consumption after twelve months from the date of first release of the film for public exhibition in India			270	765
03.	ADVERTISEMENT SHORTS AND FILMS, NOT OTHERWISE SPECIFIED OF WHATEVER LENGTH							(in rupees per metre)	(in rupees per metre)
		(i)				Advertisement films		2.50	4.00
		(ii)				Films not otherwise specified		2.00	3.30

Provided that in determining the number of prints of a feature film eligible for exemption under this notification, the number of prints of that film already cleared prior to the date of publication of this notification in the Official Gazette shall be taken into account.

2. In respect of films described under S. Nos. 01 and 02 of the said Table exceeding 4000 metres in length, the duty rates shall be increased by twenty-five per cent of the rates specified in the said Table in respect of films of corresponding specifications.

3. In respect of films, exposed, which are below 30 mm. in width -

(a) if cleared in the manner specified in item (a) against S. Nos. 01 and 02 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 item (b) against S. Nos. 01 and 02 of the said Table, the duty shall be nil; and

(c) if falling under S. No. 03 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.

Explanation : For the purposes of this notification, -

(a) where a feature film is made partly in black and white and partly in colour, and the colour portion of the such film does not exceed one-fifth of the total length, such film shall be deemed to be made wholly in black and white;

(b) the term "length" does not include such portion of the film as contained in the certificate issued by the Central Board of Film Censors in respect of that film; and