Central Excise Tariff 2004-05
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% |