REGISTERED No. D. (D.N.)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 325] NEW DELHI, SATURDAY, SEPTEMBER 3,1983/BHADRA 12,1905
Separate paging is given to this Part in order that it may be filed as a separate compilation
676 GI/83
(1)
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(0]
(Department of Revenue)
NOTIFICATIONS
Ncv/ Delhi, the 3rd September, 1983
NO.234/U-CENTRAL EXCISES
G.SR. 681(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 , the Cen- tral Government hereby exempts dubbed cinematograph films, exposed, falling under sub-Item II of Item No. 37 of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) and specified in column 1 of the Table below, from'so much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column 2 or, us the case may be, column 3 of the said Table.
TABLE
Description
'.
Rate of duty for films made wholly In black and white
Rate of duty for films made wholly or partly in colour
2
1
3
(In rupees per print per feature film)
(In rupees per print per feature film)
DUBBED FEATURE FILMS, NOT EXCEEDING 4000 METRES IN iENGTH—
3 3 2 1 1250 750 (iij Next 12 print!) 2500 1500 ijii) NoxL 12 prin(s3750
2250 (iv) Next 12 prints
5000
3000 (v) Next 12 prints
7500
4500 (vi) Next 12 prirts
(b) cleared for home consumption 25U /3U after twelve months from the
date of first release of the film
for public exhibition in India:
Provided that in determining the amount of duty on the prints of a feature film cleared on or after 3rd September, 1983 the nu bcr of prints of that film already cleared prior to 3rd Sep- tember, 1983 shall be taken into account.
2. In respect of films, described under the said Table, excee- ding 4000 metres in length, the duty rates shall be increased by twenty-five per cent of the rate specified in the said Table in respeci 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 against item (a) under column ] of the said Table, the duty rates shall be limited to sixty per cent of the late specified in the said Table for films of corresponding specifications but irrespective of the length of the fiJm;
(b) If cleared in the manner specified against item (b) under column 1 of the said Table, the duty shall be nil:
Explanation.—} or the purposes of this notification,—
( a) Where a feature film is made partly in black and white and partly in colour, and the colour portion of the said film does not exceed one-fifth of the total length of the film, such film shall be deemed to be made wholly in black and white;
(.b) the expression "length" does not include such portion of the film as contains the certificate issued by the Central Board of Film Censors in respect of the film;
(cj the duty rates specified in the said Table for prints shall not Include the prints exported out of India.
[F. N o. 6O/3/83-CX.2] N O. 2 3 5 / 8 3 - C E N T R AL EXCISES
G.S.R. 682(E).—In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Cen- tral Government hereby makes the following further amend- ment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) N o. 275/77 Central Excises, dated the 12th August, 1977, namely:—
In the said notification, in the first paragraph, after the pro- viso, the following further proviso shall be inserted, namely;
"Provided further that in determining the number of Prints of a feature film eligible for exemption under this notification and cleared on or after the 3rd September, 1983, the number of prints of dubbed versions of that film clears on or after the 3rd September, 1983, shall not be taken into account."
[F. N o. 68/3/83-CX2]
K.P. S R I D H RA R A M A N, Deputy Secy