Tariff Item 37 II - Exemption to prints to exposed cinematograph films - 412/86 - Central Excise - Tariff

Tariff Item 37 II - Exemption to prints to exposed cinematograph films

Notification No. 412/86-C.E.

Dated 10-9-1986

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise, on master positives, exposed negatives, dupes and rush prints, of exposed cinematograph films, falling under sub-item II of Item No. 37 of the First Schedule to the said Act, as it existed prior to the 28th February, 1986, and not cleared for public exhibition, was not being levied under the said section 3 read with any notification issued by the Central Government in relation to duty of excise so chargeable during the period commencing on the 1st day of March, 1960 and ending with the 27th day of February, 1985;

And whereas the special duty of excise on such master positives, exposed negatives, dupes and rush prints, of exposed cinematograph films was also not being levied under the relevant law relating to the levy of such duty during the period aforesaid ;

Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Act and the special duty of excise payable under the said law on such master positives, exposed negatives, dupes and rush prints, of exposed cinematograph films, but for the said practice, shall not be required to be paid in respect of such master positives, exposed negatives, dupes and rush prints, of exposed cinematograph films on which the said duty of excise or the special duty of excise were not being levied during the period aforesaid, in accordance with the said practice.