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TMI Blog1987 (3) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... e name Kattu Manithan and in Malayalam under the name Silayugathile Sundarigal. 20, 14, 15 and 16 prints were taken of the Hindi, Telugu, Tamil and Malayalam version respectively. The respondents paid duty on 19 of the 55 prints and cleared the remaining without payment of duty availing of benefit of duty exemption under notification No. 275/77, dated 12-8-1977. As the Department was of the view that since the 55 prints came from a common negative the action of the respondents in availing of the exemption for each language was not correct. A show cause notice dated 24-8-1978 was issued mentioning that duty was payable in respect of 43 of the prints, duty exemption being available for 12 only. Differential duty of Rs. 2,07,375/- was demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake the film in each language a separate film. The respondents replied supporting the order of the Central Board and opposed the review. The said proceedings, on transfer to this Tribunal on the formation thereof, is the present deemed appeal before us. 2. We have heard Smt. D. Saxena for the Department and Shri Gopal Prasad, Consultant for the respondents. 3. The respondents have filed a paper book in which they have enclosed their written submissions as well as various papers. We may note that of these papers pages 28 to 38 would be in the nature of additional evidence since these were neither before, nor referred to in the order of, the lower authorities. In the absence of any application for reception of additional evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The entire communication is through various sounds, expressions and gestures. Since the language media has been dispensed with in the feature film, there was no necessity to change the soundtrack. All the prints taken in four different languages are absolutely identical except for the first few metres where the case has been displayed in the script of the language under which the set falls. The titles of the feature film although sounding different carry the same meaning." 4. Thus as observed by the Collector the main feature film had remained the same in visual as well as audio content in all the 4 versions. The difference in length in respect of Hindi, Tamil and Malayalam versions compared to the length in the original Telugu ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngth of Hindi and Malayalam versions remain the same; (h) The length of the Hindi and Malayalam version of the picture is 3727.09, Tamil version is 3412.24 and Telugu version is 3683.05; and (i) Separate raw stock permits for each version of the picture. 6. Both sides stated that there is no judgment of any High Court or the Supreme Court or of this Tribunal on the disputed issue. Before us, Smt. Saxena re-iterated the contentions put forward in the review notice that each language version was not a separate film since all were prints from a single master negative, without any variation in the visual or audio contents, except for the additional portion at the commencement in the Hindi, Tamil and Malayalam version, such additional p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificates by the Central Board of Film Censors to that effect. In the present instance there is no dispute that the original Telugu version as well as the subsequent versions in the other languages were all feature films only. Therefore, the mere fact that each of them had been issued with a separate censor certificate would appear to be of no relevance for concluding that each of them was accepted to be a separate film by the Censor Board also. In any event the notification in question (No. 275/77) makes no reference to any such certification by the Censor Board as proof of acceptability thereof as separate films each. 7. Shri Gopal Prasad contends that the difference in length would itself establish that each language version was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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