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TMI Blog1993 (8) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... f the total of 55 prints and for the remaining 43 prints, the petitioner was required to pay duty under Tariff 37(2) of the Central Excise Tariff. The petitioner was accordingly called upon to show cause why a differential duty of Rs. 2,07,375/- in respect of 43 prints of the feature film, already cleared by them, should not be demanded under Rule 10 of the Central Excise Rules. The petitioner replied stating that the said pictures were not produced by it and that they were produced by M/s. P.S.R. Pictures, Madras-17, that it was entitled to the benefit of the duty exemption for the first 12 prints in respect of each of the versions of the picture and detailed the grounds of its claim. The Collector of Central Excise (the third respondent), however, passed an order on 13-1-1980, holding that the differential duty was to be paid by the petitioner under Rule 10 of the Central Excise Rules, 1944. The petitioner then appealed against the said order of the Collector before the Central Board of Excise and Customs. The Appellate Authority under its order dated 3-1-1981, accepted the claim of the petitioner for exemption benefit under the above-mentioned notification. The Government of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure films cleared under Tamil, Hindi and Malayalam versions cannot be termed as dubbed in the real sense. The conversation in one language has to be translated and re-drafted in other scripts and for each language a separate sound track has to be incorporated in the positive." The return, however, has a detailed assertion that the impugned order is appealable under Section 35L of the Central Excises and Salt Act, 1944. The petitioner could file an appeal in the Supreme Court against the order of the Central Government and not a Writ Petition. Learned Counsel for the petitioner has contended that the Appellate Tribunal's powers are circumscribed by two rules of exceptions by way of provisos to Section 35B of the Act, which alone governed its jurisdiction and which says that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order passed by the Collector (Appeals), under Section 35A, if such order relates to a case of loss of goods......., a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods, which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the contentions by the Tribunal is as follows : "On the other hand, Shri Gopal Prasad contended that the very fact that a separate censor certificate had been issued for each of the four language versions would suffice to establish that each language version was a separate film. It is in this connection that he relied upon the fact that whenever duty exemption was being granted in respect of films as under Notification No. 49/74, dated 1-3-1974, Notification No. 78/79, dated 1-3-1979, Notification No. 17/81, dated 16-2-1981 and Notification No. 210/76, dated 17-7-1976, the stipulation in each of the notifications was on the certification by the film censors as a condition precedent for claiming the exemption. He therefore, contended that the fact of separate certification by the Board of Film Censors would establish the separate identity of each language version and hence each of the four versions in the present case would be a separate film for the purpose of Notification No. 275/77. But it may be noted that all the notifications noted earlier dealt with claims for exemption on the basis that the film concerned could be classified as a documentary film or a news reel o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same master negative, languagewise each film was different from the other not only in the total length but also in regard to the language in which introductory portion was added and separate censor certificate had been produced by the assessee for each language film, thus it was a case for liberal classification. 3. Learned Counsel for the revenue has, however, contended that it is of no consequence if the Tribunal has not said what has been the nature of the dispute before it, as it is a common ground that the dispute has been whether the different language versions were separate films and thus the assessee was entitled to the concessions in duty in accordance with the notification in this behalf, that is to say. Notification No. 275/77-C.E./ dated 12-8-1977 and any exemption in relation to duty thus would have a relation to the rate of duty of excise or the duty itself. He has contended that the issue being whether the assessee was/is entitled to the exemption of duty under the said Notification, the Tribunal was entitled to take its own view and thus decide on the basis of the facts before it, whether the assessee should have been granted the exemption or not. Since the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in rupees per print of picture. in rupees per print of picture. 1. 1. Feature Film, not exceeding 400 metres in length. (a) Cleared for home consumption before the date of first release of the film for public exhibition, or within twelve months from such date, or both. (i) First 12 prints of each picture. Nil Nil (ii) next 12 prints of each picture. 1,500 2,500 (iii) next 12 prints of each picture. 3,000 5,000 (iv) next 12 prints of each picture. 4,500 7,500 (v) next 12 prints of each picture 6,000 10,000 (vi) on the balance 9,000 15,000 (b) Cleared for home consumption after twelve months from the date of first release of the film for public exhibition. 500 1,500 .. .. . . Provided that in determining the number of prints of a feature film eligible for exemption under this notification the number of prints of that film already cleared prior to the date of publication of this notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, is a feature film. Any advertisement film is not a feature film. It is relevant, however, for the instant petition to take notice of the stand of the parties that the negative, although only a visual, with an introductory narration, is a feature film. According to one view, the combination of the visual and the audio is the cinematograph film, that is to say, the feature film. According to the other view, the visual of the common negative was the feature film and the addition of titles in a different language or the introductory audio was not relevant. 6. The Tribunal has noted, "Both sides stated that there is no judgment of any High Court or the Supreme Court or of this Tribunal on the disputed issue; No judgment of any Court or Tribunal has been cited before me by either side on the subject." Thus, the Court is left with no assistance except to determine on the basis of the approach of the Collector of Central Excise, which has been accepted by the Tribunal that the Tamil, Hindi and Malayalam versions cannot be termed as dubbed films in the real sense in the conventional method of dubbing, on the one hand and the case of the petitioner that if the feature film concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, their plea to hold the films in Tamil and Telugu as distinct films covered by separate censor certificates appears to be valid." There is no dispute before me that each dubbed version of a feature film shall be treated as a separate film and accordingly be given the benefit of the exemption aforementioned. In the instant case, admittedly Hindi and Malayalam versions are not accepted as dubbed films in the real sense, according to the respondents, for it is not a dubbing in the conventional method of dubbing. There is nothing brought to my notice from which one can understand as to what the respondents mean by the conventional method of dubbing. If introduction is removed and only the prints of the master negative are treated as the feature film, sub-titles in one or the other language may not be of any material effect. Is it possible, however, in the instant case, that the feature film is complete in itself without the introduction and introduction thus is not a part of the feature film? A taxing statute is always construed strictly and taxing authorities are hardly given any liberty to decide the extent of the taxing limits. The advantage of any vagueness of the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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