Applicability of customs duty exemption on import of television content - Regarding

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..... All Chief Commissioners of Customs &Central Excise, Director General of Service Tax, All Commissioners of Service Tax, Madam/Sir, Subject : Applicability of customs duty exemption on import of television content - Regarding Notification No. 27/2010-Customs dated 27-2-2010 provides exemption to motion pictures, music, gaming software (for use on gaming consoles), printed or recorded on media f .....

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..... ictures in Notification No. 27/2010-Customs dated 27th February 2010 is not limited to "movies" or feature films alone and extends to any audio visual content recorded on cinematographic films, Betacam/U-matic tapes, Masters, Stampers, VCDs and DVDs. It is therefore clarified that the term motion pictures referred to in Notification No. 27/2010-Customs dated 27th February 2010 includes audio visua .....

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