The Central Board of Indirect Taxes and Customs (CBIC) exempted the Custom Duty on temporary imports of costumes and props for film-making.
The CBIC sought to further amend notification No. 153/94-Customs dated 13th July, 1994 so as to include temporary imports of costumes and props for film-making, in the goods exempted by the said notification.
Serial number 4 of notification No. 153/94-Customs dated 13th July, 1994 as amended, extended the said exemption to items ‘costumes and props’ for filmmaking.
“In the said notification, in the TABLE, against Sl. No. 4, in column (2), for the words “and sound- recording tapes”, the words, “sound-recording tapes, costumes and props” shall be substituted, the notification said.
This notification shall come into force on the 2nd February, 2021.
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