1990 (2) TMI 222

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..... DR, for the Respondent. [Order per : G. Sankaran, President]. - This appeal concerns a film titled "Samasyasuli" produced in Kannada. The Assistant Collector classified the film under Item No. 37II(iii) of the First Schedule to the Central Excises and Salt Act, 1944 (the Schedule is referred to hereinafter as the 'CET') rejecting the appellants' claim for Item No. 37II(i). An appeal against thi .....

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..... n sense, and needs no argument, to comprehend that when a film in gauge 35 mm format is reduced to gauge 16 mm, its length must inevitably get reduced. In any event, there is a note (based on the instructions of the Central Board of Excise and Customs), appearing at page 635 in the Central Excise Tariff for 1982-83 (CEN-CUS Publication) to the following effect :- "1000 ft. of a 35 mm film when re .....

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..... relevant excise records, delivery note, invoice, proforma invoice and acceptance. The proforma invoice addressed to the Corporation shows the particulars inter alia as - "To printing and processing charges on "Samasaya Suli" -16 mm col. Doc. 2(242 + l0Pr. L.) = 504 Mts." The production report and delivery note also bear this out. 4. While Shri Gopal Prasad relied on all the aforesaid evidence, .....

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