News Update

GST - Rule 89 - Refund of ITC - 14/2022-CT - Benefit that gets accrued by way of legislation cannot be denied/curtailed moreso when it is clarificatory in nature: HCGST - Refund of ITC - Production of shipping bills - Transmission of energy could not have been visualized when Rule 89(2) was incorporated in the Statute book: HCGST - Requiring petitioners to produce shipping bills, as proof of export cannot be made applicable to electricity as export can only be through transmission line, but not through rail, road or water for which documents can be made available: HCEconomy Needs Synergetic Inputs to fix twin Deficits of Inflation & Rupee fall43 injured in fire at Durga Puja pandals on UPAgriculture Income & ITR 7OPEC+ debate cutting production by 1 million barrels per day; Crude price up by 3%I-T - 6 months' limitation for deciding refund claims is to be followed strictly: HCBrazil’s Presidential elections: Neither candidates get 50% votes; Bolsonaro to face Lula in second round of pollI-T- Customs duty paid for yacht can be allowed as it is not used by assessee for its own personal use and has operated yacht for benefit and use of entities paying operating fee : ITATLanka reduces tax rate on sanitary napkins amid fiscal crisisI-T - No addition on account of bogus sundry creditors can be made, if AO fails to substantiate non-availability of vendors: ITATXiaomi expresses despair over attachment of Rs 5500 Cr assets in IndiaST - No service tax is payable on amount collected towards liquidated damages: CESTATTruss says her Chancellor decided himself to reduce UK’s rate for top tax bracketCX - There is no reason to deny refund when assessee has availed drawback of only the customs duty portion and not of excise duty: CESTATSexual assault case against founder of JD.com, China’s one of biggest e-commerce giants, settled in USCX - After 1.4.2011, appellant cannot avail credit on outdoor catering services, thus credit availed for period 1.4.2011 to 30.4.2011 which is part of SCN is not eligible for credit: CESTATIsrael, Lebanon about to hammer out deal on maritime tangled borderCus - First Appellate Authority was correct in allowing appeal thereby ordering provisional release of goods in question and since there is no change in facts, same is followed in case on hand as well: CESTATBurkina Faso’s junta leader agrees to dethrone himselfUkraine war - France’s spirited support being questioned; 2% arms support found lowest in EUDeath toll from Hurricane Ian mounts beyond 80 thus far in Florida & Carolina put togetherMexico braces up for Hurricane OrleneSP’s supremo Mulayam Singh Yadav is in ICU at Gurugram MedantaGovt reduces export duty on petro goods; makes Special Additional Excise Duty NIL for ATF; Rs 3.5 per litre on diesel & Rs 8000 per tonne for petrol125 die in Indonesian stampede after fans invade football ground and police hurl teargas; 180 injuredAnti-hijab fire spreads across Iran; Rallies organised throughout countryKing Charles III not to attend COP27 in Egypt on advice of Truss GovtUS, Venezuela swap prisoners - 7 Americans for 2 relatives of President MaduroUS, Japan & Australian Defence Ministers vow to work against Chinese military ambitionsWIPO’s Global Innovation Index - India walks up to 40th rankFM says IBC law cannot be allowed to lose its teeth and object
Untitled Document

GOVERNMENT OF INDIA
MINISTRY OF HEALTH & FAMILY WELFARE

NOTIFICATION

Dated : November 30, 2005

G.S.R. (E) In exercise of the powers conferred by Section 31 of the Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003", the Central Government hereby makes the following rules to further amend the Cigarettes" and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Rules, 2004, namely :

1. (1) These rules may be called the Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution (Second Amendment) Rules, 2005.

(2) They shall come into force on the 1st day of January 2006.

2. In the Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution (Amendment) Rules, 2004, in rule 4 -

(i) for sub-rule (6) , the following shall be substituted, namely :

"(6) No individual or a person or a character in cinema and television programmes shall display tobacco products or their use: provided that this sub-rule shall not apply to

(a) Indian films and television programmes displaying use of tobacco products necessary to represent the smoking or tobacco usage of a real historical figure or for representation of a historical era;

(b) Old Indian films and television programmes, produced prior to coming into effect of this notification, being screened in a cinema hall or theatre or aired on television;

(c) Foreign films and television programmes, including dubbed or sub-fitted foreign films or television programmes, being screened in cinema halls or theatres or aired on television;

(d) India or foreign films and television programmes, displaying use of tobacco products, in case of documentaries or health spots made to clearly and unambiguously reflect the dangers and dire consequences of tobacco use;

(e) Live coverage of news, current affairs, interview, public meetings, sports events, cultural events and the like, being telecast on television whereby there is purely incidental and completely unintentional coverage of use of tobacco products;

Provided that the exemptions used clauses (a), (b), (c), (d) & (e) above shall not extend to display of brands of tobacco products or tobacco product placement in any form. Close ups of cigarette packages or tobacco products shall not be permissible and such scenes shall be edited by the producer/distributor/broadcaster prior to screening in cinemas / theatres or airing on television.

Explanation (1) For the purpose of this sub-rule all films that receive CBFC certification prior to the effective date of this notification shall be categorized as 'old films'.

Explanation (2) For the purpose of this sub-rule, 'Foreign Film' implies 'imported' as defined in the Cinematograph (Certification) Rules, 1983.

(6A) It shall be mandatory for the producer or distributor of the film to include anti tobacco health spots of minimum thirty seconds duration in the master print, to be screened at the beginning, middle and end of the said film. In case of old Indian Films, the owner or manager of the cinema hall or theatre where the film is being screened shall ensure that these anti tobacco health spots are duly screened as prescribed. The provisions of this sub-rule shall not apply to clause (d) of sub-rule 6.

(6B) In case of television programmes, it shall be mandatory for the broadcaster to ensure either placement of an anti tobacco health warning as a prominent scroll at the bottom of the television screen during the period of such display or airing of anti tobacco health spots for a period of minimum, thirty seconds during the telecast of each television programme of thirty minute duration or less. In case the television programme is more than thirty minutes further airtime of 30 seconds shall be allocated for each incremental thirty minutes, for telecasting anti tobacco spots. The minimum duration of each anti tobacco spot shall be not less than 15 seconds. The provisions of this sub-rule shall not apply to clauses (d) and (e) of sub-rule 6 :

Provided that, the anti tobacco health warning scroll shall be legible and readable with font in black colour on white background. The text of the health warning shall be "Smoking causes cancer' or 'Smoking kills' for smoking form of tobacco use and 'Tobacco causes cancer' or Tobacco kills' for chewing and other form of tobacco or such other warning as may be specified by the Government. :

Provided further that, the anti tobacco health warning scrolls or health spots shall be in the same language(s) as used in the film or television programme. Incase of dubbed or sub-titled films or television programmes, the scrolls or spots shall be carried in the language of dubbing or sub-titlement".

(ii) for sub-rule (7), the following shall be substituted, namely :

"Wherever brand names or logos of tobacco products form a part of the pictures to be printed in any form of print or outdoor media or footage to be aired through any form of electronic media, it shall be mandatory for the media to crop or mask the same to ensure that the brand names and logos of the tobacco products are not visible, except in case of live or deferred live telecast of sports, cultural and other events/activities held in other countries being aired on television in India".

(iii) after sub-rule (7), the following sub-rule shall be inserted, namely :

"(8) A Steering Committee shall be constituted under the chairmanship of the Union Health secretary with representation from among others the Ministry of Information & Broadcasting, Ministry of Law & Justice, Advertising Standards Council of India, Press Council of India, Members of parliament and voluntary organizations.

This Committee will take cognizance suo moto to look into specific violations under section 5 of the Act. The Committee shall also evaluate cases related to indirect advertising and promotion and pass orders thereof"

F.No. P-16012/1/2005-PH

Bhavani Thyagarajan
Joint Secretary to the Government of India.

Note : The principal rules were published in the Gazette of India, Part II, Section 3(i) vide number GSR 137 dated the 25th February, 2004 and were amended vide number GSR 345 E dated the 31st May, 2005