Central Excise Tariff 2003-04

Chapter 37

Table
 

Heading No.  Sub-heading No.  Description of goods  Rate of duty 
(1)  (2)  (3)  (4) 
37.01   Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paper-board or textiles; Instant print film in the flat, sensitised, unexposed, whether or not in packs  
  3701.10  - For X-ray  16% 
  3701.20  - Cinematograph films, unexposed  16% 
  3701.90  -Other  16% 
37.02   Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; Instant print film in rolls, sensitised, unexposed  
  3702.10  - For X-ray  16% 
  3702.20  - Cinematographic films, unexposed  16% 
  3702.90  -Other  16% 
37.03   Photographic paper, paperboard and textiles, sensitized, unexposed  
  3703.10  - Photographic paper or paperboard  16% 
  3703.20  - Sensitised textiles  16% 
37.04    Photographic plates, film, paper, paperboard and textiles, exposed but not developed  
  3704.10  - Photographic paper or paperboard  16% 
  3704.20  - Sensitised textiles  16% 
  3704.90  - Other  16% 
37.05 3705.00  Photographic plates and film, exposed and developed, other than Cinematograph film Nil 
37.06    Cinematograph films, exposed and developed, whether or not incorporating sound track or consisting only of sound track  
    - Prints of films intended for specified purposes:  
  3706.11  -- For entry in State Awards, cleared directly from the laboratory, and retained by the Central Government under the rules relating to the State Awards for Films  Nil 
  3706.12  -- For non-commercial exhibition to and for the entertainment of troops stationed in forward areas within India or naval personnel serving in ships afloat or at the Naval Garrison at Port Blair or under training abroad, acquired by the Ministry of Defence and cleared direct from the laboratory  Nil 
  3706.13  -- For acquisition by the National Archives of India and cleared direct from the laboratory for preservation, study and reference purposes  Nil 
  3706.14  -- Prints of films, which receive a National Award or which are purchased for the Government of India for exhibition in International Film Festivals held in India or abroad  Nil 
  3706.20  - Prints of films, certified as newsreels by the Central Board of Film Certification or the Chief Producer, Films Division  Nil 
    - Prints of short films, other than advertisement shorts :  
  3706.31  -- Certified as predominantly educational by the Central Board of Film Certification of width below 30 mm  Nil 
  3706.32  -- Certified as predominantly educational by the Central Board of Film Certification of width 30 mm and above  Nil 
  3706.33  -- Certified as a documentary film by the Central Board of Film Certification  Nil 
  3706.39  --Other  Nil 
    - Prints of feature films :  
  3706.41  -- Made wholly in black and white and of a length not exceeding 4,000 metres  Nil 
  3706.42  -- Made wholly in black and white and of a length exceeding 4,000 metres  Nil 
  3706.43  -- Made wholly or partly in colour and of a length not exceeding 4,000 metres  Nil 
  3706.44  -- Made wholly or partly in colour and of a length exceeding 4,000 metres  Nil 
  3706.50  - Patch prints, including logos, intended exclusively for the entertainment of children or for educational purposes  Nil 
  3706.60  - Master positives, exposed negatives, dupes and rush prints, as are not cleared for public exhibition  Nil 
-    - Prints of advertisement shorts, and films not otherwise specified:  
  3706.91  -- Made wholly in black and white  Nil 
  3706.92  -- Made wholly or partly in colour  Nil 
37.07  3707.00  Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations); unmixed products for photographic uses, put up in a form for ready use  16% 

In exercise of the powers conferred by sub-rule (2) of rule 8 of the Central Excise Rules, 1944, the Central Board of Excise and Customs, being satisfied that circumstances of an exceptional nature exist, hereby exempts the following patch prints of the film "Mahatma" produced by Gandhi Films Foundation on the life of Mahatma Gandhi and falling under Chapter 37 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) :-

  1. Early Years.
  2. Birth of Satyagraha.
  3. Emergence of Gandhi.
  4. The Great Trial.
  5. The Epic March.
  6. New Challenges.
  7. The Nation's Representative.
  8. A Cry for Justice.
  9. Call of the Villages.
  10. Quit India.
  11. Hour of Destiny.
  12. Pilgrim of Peace.
  13. India Liberated.
  14. Martyrdom.
C.B.E. & C. Order No. 1/87 (F.No. 119/1/87-CX.3), dated 20-2-1987.