CHAPTER 37 (Chapter Notes)

Relevant Judgements

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
3701

PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT-FILM IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR NOT IN PACKS

            
3701 10 - For X-ray :            
3701 10 10      --- Medical m2 Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3701 10 90      --- Other m2 Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3701 20 00 - Instant print film kg. Free 10% - IGST: 12%/18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3701 30 00 - Other plates and film, with any side exceeding 255 mm m2 Free 10% - IGST: 12%/18%
ADD:
N/N 21/2020  upto 29.01.2025
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
3701 91      -- For colour photography (Polychrome):            
3701 91 10           --- Cinematographic film kg. Free 10% - IGST: 12%/18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3701 91 90           --- Other kg. Free 10% - IGST: 12%/18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3701 99      -- Other :            
3701 99 10           --- Cinematographic film m2 Free 10% - IGST: 12%/18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3701 99 90           --- Other m2 Free 10% - IGST: 12%/18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702

PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPER-BOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED

            
3702 10 00 - For X-ray m2 Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other film, without perforations, of a width not exceeding 105 mm:            
3702 31      -- For colour photography (Polychrome):            
3702 31 10           --- Cinematographic film u Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 31 90           --- Other u Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 32      -- Other, with silver halide emulsion:            
3702 32 10           --- Cinematographic film m2 Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 32 90           --- Other m2 Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 39      -- Other :            
3702 39 10           --- Cinematographic film m2 Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 39 90           --- Other m2 Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other film, without perforations, of a width exceeding 105 mm :            
3702 41

     -- Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) :

            
3702 41 10           --- Cinematographic film m2 Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 41 90           --- Other m2 Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 42      -- Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography :            
3702 42 10           --- Photographic film of a width 620 mm in rolls m2 Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 42 20           --- Cinematographic film m2 Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 42 90           --- Other m2 Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 43      -- Of a width exceeding 610 mm and of a length not exceeding 200 m:            
3702 43 10           --- Photographic films (black and white) of a width 620 mm m2 Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 43 20           --- Cinematographic film m2 Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 43 90           --- Other m2 Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 44      -- Of a width exceeding 105 mm but not exceeding 610 mm:            
3702 44 10           --- Photographic films of a width 120 mm in rolls m2 Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 44 20           --- Cinematographic film m2 Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 44 90           --- Other m2 Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other film, for colour photography (polychrome) :            
3702 52      -- Of a width not exceeding 16 mm :            
3702 52 10           --- Finished rolls of cinematographic positive m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 52 20           --- Other cinematographic film m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 52 90           --- Other m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 53 00

     -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides

 m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 54

     -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides:

           
3702 54 10           --- Finished rolls of cinematographic positive m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 54 20           --- Other cinematographic film m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 54 90           --- Other m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 55      -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m :            
3702 55 10           --- Finished rolls of cinematographic positive m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 55 20           --- Other cinematographic film m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 55 90           --- Other m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 56      -- Of a width exceeding 35 mm :            
3702 56 10           --- Finished rolls of cinematographic positive m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 56 20           --- Other cinematographic film m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 56 90           --- Other m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
3702 96      -- Of a width not exceeding 35 mm and of a length not exceeding 30 m:            
3702 96 11           ---- Not exceeding 16 mm m Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 96 19           ---- Other m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 97      -- Of a width not exceeding 35 mm and of a length exceeding 30 m : 20            
            --- Cinematographic film:            
3702 97 11                ---- Not exceeding 16 mm m1 Free 0% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 97 19                ---- Other m Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 98      -- Of a width exceeding 35 mm:            
3702 98 10           --- Cinematographic film m Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3702 98 90           --- Other m Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3703

PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED

            
3703 10 - In rolls of a width exceeding 610 mm:            
3703 10 10      --- Photographic paper or paperboard kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3703 10 20      --- Textiles kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3703 20 - Other, for colour photography (polychrome):            
3703 20 10      --- Photographic paper or paperboard kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3703 20 20      --- Textiles kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3703 90 - Other :            
3703 90 10      --- Photographic paper or paperboard kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3703 90 20      --- Textiles kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3704

PHOTOGRAPHIC PLATES, FILM, PAPER, PAPER BOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED

           
3704 00

- Photographic plates, film, paper, paper board and textiles, exposed but not developed :

            
3704 00 10      --- Photographic paper, or paperboard kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3704 00 20      --- Cinematographic plates and film kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3704 00 30      --- Sensitised textiles kg. Free 10% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3704 00 90      --- Other kg. Free 10% - IGST: 18%
ADD:
N/N 21/2020  upto 29.01.2025
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3705

PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM

            
3705 00 00 - Photographic plates and film, exposed and developed, other than cinematographic film kg. Free 10% - IGST: 12%
ADD:
N/N 21/2020  upto 29.01.2025
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706

CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK

            
3706 10 - Of a width of 35 mm or more :            
       --- Feature films :            
3706 10 11

          ---- Made wholly in black and white and of a length not exceeding 4,000 m

 m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 12

          ---- Made wholly in black and white and of a length exceeding 4,000 m

 m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 13

          ---- Made wholly or partly in colour and of a length not exceeding 4,000 m

 m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 14           ---- Made wholly or partly in colour and of a ength exceeding 4,000 m m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 15

          ---- Children’s films certified by the Central Board of Film Certification to be  “Children’s Film”

 m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 20

     --- Documentary shorts, and films certified as such by the Central Board of Film Certification

m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 30      --- News Reels and clippings m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Advertisement shorts and films :            
3706 10 41           ---- Made wholly in black and white m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 42           ---- Made wholly or partly in colour m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other children’s film :            
3706 10 51

          ---- Patch prints, including Logos intended exclusively for the entertainment of children

 m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 52

          ---- Children’s film certified by the Central Board of Films Certification to be “Children’s Film”

m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 59           ---- Other m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Educational shorts, and films :            
3706 10 61           ---- Certified as predominantly educational by the Central Board of Film Certification m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 62           ---- Patch prints, including logos intended exclusively for educational purposes m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 63           ---- Teaching aids including film strips of educational nature m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 69           ---- Other m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 70      --- Short films not elsewhere specified or included m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
3706 10 91           ---- Audio-visual news or audio-visual views materials including news clippings m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 92           ---- Master positives, exposed negatives,  dupes and rush prints as are not cleared for public exhibitions m   10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 10 99           ---- Other m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 - Other :            
       --- Feature films :            
3706 90 11           ---- Made wholly in black and white and of a length not exceeding 4,000 m m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 12

          ---- Made wholly in black and white and of a  length exceeding 4,000 m

 m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 13           ---- Made wholly or partly in colour and of a length not exceeding 4,000 m m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 14           ---- Made wholly or partly in colour and of a length exceeding 4,000 m m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 15           ---- Children’s films certified by the Central Board of Film Certification to be “Children’s Film” m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 20      --- Documentary shots, and films certified as such by the Central Board of Film Certification m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 30      --- News reels and clippings m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Advertisement shots and films :            
3706 90 41           ---- Made wholly in black and white m Free   10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 42           ---- Made wholly or partly in colour m   10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other children’s film :            
3706 90 51           ---- Patch prints, including logos intended exclusively for the entertainment of children m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 52           ---- Children’s film certified by the Central Board of Films Certification to be “Children’s film” m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 59           ---- Other m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Educational shots, and films :            
3706 90 61           ---- Certified as predominantly educational by the Central Board of Film Certification m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 62           ---- Patch prints, including logos intended exclusively for educational purposes m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 63           ---- Teaching aids including film strips of educational nature m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 64           ---- Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 69           ---- Other m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 70      --- Short film not elsewhere specified m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other:            
3706 90 91           ---- Audio-visual news or audio-visual views materials including news clippings m Free 10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 92           ---- Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3706 90 99           ---- Other m Free  10% - IGST: 12%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3707 CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES AND SIMILAR PREPARATIONS); UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS OR PUT UP FOR RETAIL SALE IN A FORM READY FOR USE            
3707 10 00 - Sensitizing emulsions kg. Free 10% - IGST: 18%
ADD:
N/N 12/2021  upto 09.08.2025
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3707 90 - Other:            
3707 90 10      --- Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk kg. Free 10% - IGST: 18%
ADD:
N/N 12/2021  upto 09.08.2025
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3707 90 90      --- Other kg. Free 10% - IGST: 18%
ADD:
N/N 12/2021  upto 09.08.2025
UAE: Nil
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil