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Cine film re-imports
Notification
No. 275 dated 25th October 1958
In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby Cinematograph films and
publicity matters such as photographs, slides and stereo blocks relating to and
imported with such films, when re-imported into India or the State of
Pondicherry are exempt from the whole of the duty of customs leviable thereon
which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), and from the whole of the additional duty leviable thereon under section
3 of the said Customs Tariff Act.
Conditions:
Provided that-
(i)
no drawback has been obtained at the time of exportation;
(ii)
the identity of the
re-imported films is established to the satisfaction of the Customs
Commissioner; and
(iii)
they are re-imported within
the period of six months from the date of their export or within such further
period as the Commissioner of Customs or the Central Board of Excise and Customs
may, on sufficient cause being shown, grant by order in writing, subject to the
condition that the further period shall in no case -
(a)
if granted by the Commissioner exceed 6
months;
(b)
if granted by the Central Board of Excise and Customs, exceed 30 months.
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