MANILA, Philippines?The Cinema Evaluation Board (CEB) has given Dante Nico Garcia?s debut film ?Ploning? a grade of ?A,? meriting a 100-percent rebate on amusement tax. CEB commends the Judy Ann Santos-starrer as ?uniquely Filipino and visually breathtaking.?

On the other hand, Jose Javier Reyes? ?When Love Begins? received a ?B? rating, entitling it to a 65-percent tax rebate. Both films opened in cinemas on Wednesday. The CEB, which operates under the Film Development Council of the Philippines, grants tax rebates to well-crafted local films.

Both films had figured in controversy after ?Ploning? lead star Judy Ann was allegedly irked by Star Cinema?s decision to release ?When Love Begins? on the same playdate. Judy Ann is a contract artist of Star Cinema parent ABS-CBN.

However in subsequent media interviews, Judy Ann clarified that she did not seek for a change in the Star Cinema film?s theatrical release date but only expected promotional support from ABS-CBN through plugs in TV shows or teaser ads. ABS-CBN initially turned down Judy Ann?s request because of the face-off.

As a result, Judy Ann promoted the film on ABS-CBN?s rival network GMA-7, which gave its full support to the Panoramanila project. Despite her stature as a leading ABS-CBN artist, Judy Ann appeared in several GMA-7 shows to promote her film, including a hosting gig for the noontime show ?SOP? last Sunday.

Amid reports of Judy Ann?s ?frustrations? with ABS-CBN, the network made a belated P5 million offer to promote ?Ploning? through teaser ads. She rejected the offer.