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TMI BlogPhotographic films obtained by process of cutting/slitting and perforation of jumbo rolls of photographic films - ExcisabilityX X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Photographic films obtained by process of cutting/slitting and perforation of jumbo rolls of photographic films — Excisability. A doubt has been raised regarding the excisability of photographic films obtained by the process of cutting, slitting and perforation of jumbo rolls of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Put the spool in patron/cartridge which is stored in cartridge container attached to the machine and put the cap. 3. In this connection, attention is drawn to the Board's instructions contained in F. No. 119/1/88-CX.3, dated 24-2-1989 (Circular No. 15/89) regarding the excisability of cinematographic films obtained out of cutting, slitting and perforation of imported jumbo rolls. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphic film ready for use would amount to manufacture. Thus, the earlier instructions in this regard were withdrawn. ' 4. It would be seen that the process of obtaining photographic films from jumbo rolls is more or less similar to the process of obtaining cinematographic films from jumbo rolls. Hence, the ratio of Board's instructions in respect of cinematographic films can be applied in decidin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , slitting and perforation of jumbo rolls of photographic films would be treated as excisable goods. This decision will also be in conformity with the Board's decision in respect of cinematographic films as referred to in para-3. 5. In view of the foregoing, it is clarified that photographic films obtained by process of cutting, slitting and perforation of jumbo rolls of photographic films will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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