Cinematographic films - 129/86 - Central Excise - Tariff

Cinematographic films

Notification No. 129/86-C.E.

Dated 1-3-1986

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 of a width not exceeding 9.5 millimetres, falling under sub-heading No. 3705.39 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 it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that such films are intended exclusively for the entertainment of children or for educational purposes.