GST India Solution

17/2010-Cus, Dated: 06/07/2010

Circular No. 17/2010-Cus.

F.No. 354/99/2010-TRU

Government of India

Ministry of Finance

Department of Revenue

(Tax Research Unit)

*****

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

2. 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”.

3. 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

5. 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

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .