Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
Circular No. 17/2010-Cus.
New Delhi dated the 6th July, 2010.
To,
All Chief Commissioners of Customs,
All Chief Commissioners of Central Excise,
All Chief Commissioners of Customs &Central Excise,
Director General of Service Tax,
All Commissioners of Service Tax,
Madam/Sir,
Subject: Applicability of customs duty exemption on
import of television content – regarding
Notification
No. 27/2010-Customs dated 27.2.2010 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 would be leviable of the value of the goods were equal to
the aggregate of the cost of the carrier medium and freight and insurance
- A doubt has been raised by certain importers whether the aforesaid
exemption applies to import of content by a television broadcaster on a
medium covered under Chapter heading nos. 3706 and 8523 owing to the use of
expression “motion pictures”.
- The issue has been examined. The term “motion pictures” is a generic term
for making a distinction between moving pictures and still photograph and
does not refer to the end use of the content captured on a medium.
As such, the reference to motion pictures in Notification No. 27/2010-Customs
dated 27th February 2010 is not limited to “movies" or feature films alone and
extends to any audio visual content recorded on cinematographic films, Betacam
/U-matic tapes, Masters, Stampers, VCDs and DVDs. It is therefore clarified that
the term motion pictures referred to in Notification No. 27/2010-Customs dated
27th February 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
- These instructions may be brought to the notice of the trade / exporters by
issuing suitable Trade / Public Notices. Suitable Standing orders/instructions
may be issued for the guidance of the assessing officers. Difficulties faced, if
any, in implementation of the Circular may please be brought to the notice of
the Board at an early date.
Receipt of this Circular may kindly be acknowledged.
Yours faithfully,
(Yogendra Garg)
Director (TRU)
Tel: 2309 2236
F.No. 354/99/2010-TRU