Applicability of customs duty exemption on import of Television content -reg.

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..... Attention of the CHA/Import-Export trade and all others concerned to. 1 Notification No.27/2010-Customs dtd-27.02.2010 provides exemption to motion pictures, music, gaming software (for use on gaming consoles), printed or recorded on media falling under headings 3706 or 8523, from so much of basic customs duty, additional duty and special additional duty of customs as in access of duties that .....

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..... cinematographic films, Betacam/U-matic tapes, Masters, Stampers, VCDs and DVDs. It is therefore clarified that the term motion pictures referred to in Notfn. No. 27/2010-Customs dtd27.02.2010 includes audio visual content of all kinds like feature films, advertising films, documentaries, television content, news films etc. and is not restricted to feature films or movies alone. 4. Hindi versio .....

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