Different language versions of a feature film are separate films entitled to exemption from duty under Notification No. 275/77-C.E./ dated 12-8-1977.

The petitioner herein has produced a feature film under the title 'Adavi Manushulu' in Telugu. According to it, Purana Purush' in Hindi, 'Kattu Manidan' in Tamil and 'Silayugathil Sundarigal' in Malayalam are feature films, based on the original Telugu 'Adavi Manushulu'. It has claimed exemption under a Notification No. 275/77-C.E./ dated 12-8-1977 of the Central Government, issued in exercise of the power under the Central Excises and Salt Act, 1944, .as amended, for 12 prints in each language. The petitioner was, however, served with a show cause notice from the office of the third respondent-Collector of Central Excise, Madras, in C. No. III/10/505/78 LA., dated 24-8-1978 stating that all the 55 prints of the film in different languages were to be treated as one and the same feature film and, therefore, exemption from duty under the said Notification was available only for the first 12 prints, out of the total of 55 prints and for the remaining 43 prints, the petitioner was required to pay duty under Tariff 37(2) of the Central Excise Tariff. The petitioner was accordingly called upon to show cause why a differential duty of Rs. 2, 07, 375/- in respect of 43 prints of the feature film, already cleared by them, should not be demanded under Rule 10 of the Central Excise Rules. The petitioner replied stating that the said pictures were not produced by it and that they were produced by M/s. P.S.R. Pictures, Madras-17, that it was entitled to the benefit of the duty exemption for the first 12 prints in respect of each of the versions of the picture and detailed the grounds of its claim. The Collector of Central Excise (the third respondent), however, passed an order on 13-1-1980, holding that the differential duty was to be paid by the petitioner under Rule 10 of the Central Excise Rules, 1944. The petitioner then appealed against the said order of the Collector before the Central Board of Excise and Customs. The Appellate Authority under its order dated 3-1-1981, accepted the claim of the petitioner for exemption benefit under the above-mentioned notification. The Government of India, Ministry of Finance, however, called upon the petitioner to show cause why the order in appeal, passed by the Central Board of Central Excise and Customs, be not set aside and the order in original dated 13-10-1980, passed by the Collector of Central Excise, the third respondent, be restored. The matter eventually went to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and in review accordingly, it has set aside the order in appeal passed by the Central Board of Central Excise and Customs and restored the order of the Collector of Central Excise, the third respondent, dated 13-10-1980.

2.The petitioner has alleged that each language picture is an independent feature film, their titles are different, title piece of each picture is different, different censor certificates are issued for each version, separate censorship fee is paid in respect of each picture, separate serial number for the number of copies is given for each version of the picture, gate passes mention clearly the language of each picture, the length of the picture itself vary from one language to another, except that the length of Hindi and Malayalam version remains the same, separate raw stock permits for each version of the picture is used. It is contended by the learned Counsel for the petitioner accordingly that the common negative of the visual should not be viewed as the only feature film and the film in each language, for the reasons afore-mentioned, should be accepted as independent feature film. In the return on behalf of the respondents, the petitioner's assertions are not disputed, except that it is asserted that all the 55 prints of the feature film were taken from one master negative, the story pertained to the pre-historic man of the stone-age, for which no language media was used, the entire communication was through various sounds, expr