REGISTERED No. D.(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 272] NEW DELHI, FRIDAY, AUGUST 12, 1977/SRAVANA 21, 1899
Separate paging is given to this Part in order that it may be filed
as a separate compilation
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
CENTRAL EXCISES
New Delhi, the 12th August 1977
G.S.R. 573 (E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No 237/77-Central Excises, dated the 15th July, 1977, the Central Government hereby exempts cinematograph films, exposed, falling under sub-item II of Item No. 37 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), and specified in column (2) of the Table below, from so much of the duty of excise leviable thereon, as is in excess of the duty specified in the correspond- ing entry in column (3) or, as the case may be, column (4) thereof
(1621)
1^22 T ] aE GAZETTE OF INDIA £XTRAOKDWAittf £ AM i t —5 K. 3(1)
THE TABLII
Description
Si. No,
Amount of duty for films made wholly or partly
in
Amount ot duty for films made wholly In black and white colour
( i)
(3)
(4)
0)
(in rupees per print ot picture)
(in rupees per print of picture)
1. FEATURE FILM, NOT EXCEEDING 4000 METRES
IN LENGTH —
(a) Cleared for home consumption before the date of first release ol the film tor public exhibition or within twelve months from such date, or both
(0 first 12 prints of each picture
Nil
Nil
(11) next 12 prints of each picture •
1500 2500
(m) next 12 prints of each picture * . . , . 4500 7500
( I V) n e xt 12 p n n t t. of e a ch p i u u ie •
4500 7500
(v) next 12 prints ot each piciurc •
6000 10000
(vi) on the balance • • • • • • ••
9000 15000
(b) Cleaied for home consumption idler twelve months Irom the
dute of lust release ol the iilm lor public exhibition
1500 2500
2. ADVERTISEMENT SHORTS AND FILMS, NOT OTHER-
WISE SPECIFIED OF WHATEVER LENGTH
(in paise per
metre)
(in paise per metre)
180
3 00
Provided that in determining the number of prints of a feature film eligible for exemption under this nolMcalion. the number of pnnts of thatftCalready
2A}&
r e sPc ct of ?l ms described under serial No 1 of thP said Table PV.WH ing 4000.metres in length, the duty rates shall be increased by twenty-five per s p e c i f l c aW ^ & "* ** ^ TaUe m T^ect °f films of ^rresSondFng
3 In respect of films, exposed, which are below 30 mm in width—
(a) if cleared in the manner specified in serial No. ICa) of the said Tahl^ the duty rates shall be limited t>, sixty per cent of tte rates rotef' fled in the smd Table for films of coiresponding specification^* but irrespective of the length of the film; ByeLincaLiuna out
1623
(b) if cleared in the manner specified in aerial No l(b) of the said Table,
the duty shall be nil;
(c) if falling under -serial No. 2 of the said Table, the duty rates shall be limited to sixty per cent, of the rate .specified in the said Table for films of corresponding specifications
Exphination 1,—"Where in a feature film onlv one or two song or datKe se- quences or a combination of song and dance sequences not exceeding two in number is or are in colour and 1ht_- remaining portion o£ the film is in black and white, such film shall be deemed to be made wholly in black and white
Explanation 2—For the purposes of this notification, the term "length" does not include such portion of the film as contains the certificate issued by the Central Board of Flm Censors in respect of that film,
[No 275/771
I624 T^B GAZBTTE OF INDIA EXTRAORDINAHY PAST II—S"C. 3(1)
1625
G 8.R. 574 (E),—In exercise of the powers conferred by Section 40 of the Finance Act, 1977 (29 of 1977), the Central Government hereby exempts for the period commencing on the 18th day of June, 1977 and ending with the date immediately preceding the date of publication of this notification in the Official Gazette, cinematograph films, exposed, falling under sub-item. II of Item No 37 of the First Schedule to the Central Exnscs and Salt Act, 1044 (1 of 1944) and specified in column (2) of the Table below from so much of the duty of excise leviable thereon as is in excess of the duty specified in the corresponding entry in column (3) or, as1 the cate may be, column (4) thereof.
THE TABLE
SI, Description No.
Amount of duty for films made wholly or partly in colour
Amount of duty for films made wholly in black and white
(2)
( i)
(3)
(4)
Cm rupees
(in rupees per print of picture)
per print of picture)
T. F E A T U RE F I L M, N OT E X C E E D I NG 4000 M E T R ES IN
L E N G TH :—
(a) Cleared for home consumption before the date of firit rcleate of the film for public exhibition, o r w i i hm twelvemonths from such date, or both
(1) first 12 prints of each picture . . . ..
Nil
Nil
(ll) next 12 prints of each picture
1500 2500
T626 'nm GAZETTE OF INDIA EXTRAORDINARY PABT II—SEC. 3(1)
(i) 00
13") (4)
(111) next 12 prints of each picture • - • -
7500
4500
(iv) next. 12 prints of each picture •
4500
7500
(v) next 12 prints of each picture . . . ..
6000 10000
(vi) on t he balance • • • • • . ..
15000
9000
(b) Cleared for h o me consumption afler i w d ve m o n t hs from t he dute ot first release of t he film for public exhibition J • •
IS 00
2500
2, A D V E R T I S E M E NT S H O R TS A ND F I L M S, N OT O T H E R-
W I SE S P E C I F I ED OF W H A T E V ER J E N G T II •
(in paiRe
metre)
(in paise per metre)
180
300
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 18th day of June, 1977, shall be taken into account
2 In respect of films described under serial No 1 of the said Table exceed- ing 4000 metres in length, the duty rates 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 serial No l(a) of the said Table, the duty rates shall be limited to sixty per cent of the rates speci- fied in the said Table for films of corresponding specifications but irrespective of the length of the film,
(b) if cleared in the manner, specified in serial No Kb) of the said Table,
the duty hhall be nil,
(c) if falling under serial No 2 of the said Table, the duly rates shall be Tlmited to sixty per cent of the rates specified in the said Table for films of corresponding specifications
Explanation 1 —Where in a feature film only one or two song or dance se- quences or a combination of song and dance sequences not exceeding two in number is or arc in colour and the remaining portion of the film is in black and white, such film shall be deemed to be made wholly in black and white
Explanation 2—For the purposes of this notification the term "length" does not include such portion of the film as contains the certificate isiued by the Cen- tral Board of Film Censors in respect of that film
[No 276/77]
G. K PILLAI, Under Secy
i&if
I
PRINTED BY THE GENERAL MANAGER, GOVERNMENT OP INDIA PRESS, MINTO ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, &ELHI, 1 9 77