Effective rates of duty on feature films

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..... Government of India in the Ministry of Finance (Department of Revenue) Nos. 130/86-Central Excises and 131/86-Central Excises, both dated the 1st March, 1986, the Central Government hereby exempts cinematograph films, exposed and developed, of the description specified in column (2) of the Table hereto annexed and falling under heading No. 37.06 of the Schedule to the Central Excise Tariff Act, 1 .....

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..... m such date, or both (i) First 12 prints of each picture Nil Nil (ii) next 12 prints of each picture 1530 2520 (iii) next 12 prints of each picture 3160 5040 (iv) next 12 prints of each picture 4590 7515 (v) nex .....

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..... 530 2520 (iv) next 12 prints of each picture 2250 3780 (v) next 12 prints of each picture 3060 5040 (vi) next 12 prints of each picture 4500 7560 (b) cleared for home consumption after twelve months from the date of first release of the film for public exhibition .....

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..... tes shall be increased by twenty-five per cent of the rates specified in the said Table in respect of films of corresponding specifications. 3. In respect of films, exposed, which are below 30 mm. in width - (a) if cleared in the manner specified in item (a) against S. Nos. 01 and 02 of the said Table, the duty rates shall be limited to sixty per cent of the rates specified in the said Table f .....

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