Chapter 37 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of article 

 Unit Rate of duty
      Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)
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 10% - IGST: See Extract
3701 10 90 -- Other m2 10% - IGST: See Extract
3701 20 00  - Instant print film  Kg. 10% - BCD: NIL for specified countries
IGST: See Extract
3701 30 00  - Other plates and film, with any side exceeding  255 mm  m2 10% - BCD: NIL for specified countries
ADD: See Notification
IGST: See Extract
  - Other:        
3701 91 -- For colour photography (polychrome) :        
3701 91 10 -- Cinematographic film Kg. 10% - BCD: NIL for specified countries
IGST: See Extract
3701 91 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST: See Extract
3701 99 -- Other :        
3701 99 10 -- Cinematographic film m2 10% - BCD: NIL for specified countries
IGST: See Extract
3701 99 90 -- Other m2 10% - BCD: NIL for specified countries
IGST: See Extract
3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed        
3702 10 00  - For X-ray  m2 10% - BCD: NIL for specified countries
IGST: 18%
  - Other film, without perforations, of a width not exceeding 105 mm:        
3702 31 -- For colour photography (polychrome) :        
3702 31 10 -- Cinematographic film u 10% - BCD: NIL for specified countries
IGST: 18%
3702 31 90 -- Other u 10% - BCD: NIL for specified countries
IGST: 18%
3702 32 -- Other, with silver halide emulsion :        
3702 32 10 -- Cinematographic film m2 10% - IGST: 18%
3702 32 90 -- Other m2 10% - IGST: 18%
3702 39 --Other :        
3702 39 10 -- Cinematographic film m2 10% - BCD: NIL for specified countries
IGST: 18%
3702 39 90 -- Other m2 10% - BCD: NIL for specified countries
IGST: 18%
  - 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 10% - BCD: NIL for specified countries
IGST: 18%
3702 41 90 -- Other m2 10% - BCD: NIL for specified countries
IGST: 18%
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 10% - IGST: 18%
3702 42 20 -- Cinematographic film m2 10% - IGST: 18%
3702 42 90 -- Other m2 10% - IGST: 18%
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 10% - BCD: NIL for specified countries
IGST: 18%
3702 43 20 -- Cinematographic film m2 10% - BCD: NIL for specified countries
IGST: 18%
3702 43 90 -- Other m2 10% - BCD: NIL for specified countries
IGST: 18%
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 10% - IGST: 18%
3702 44 20 -- Cinematographic film m2 10% - IGST: 18%
3702 44 90 -- Other m2 10% - IGST: 18%
  - Other film, for colour photography (polychrome):        
3702 52 --Of a width not exceeding 16 mm:        
3702 52 10 -- Finished rolls of cinematographic positive m 10% - IGST: 18%
3702 52 20 -- Other cinematographic film m 10% - IGST: 18%
3702 52 90 -- Other m 10% - IGST: 18%
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 10% - IGST: 18%
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 10% - IGST: 18%
3702 54 20 -- Other cinematographic film m 10% - IGST: 18%
3702 54 90 -- Other m 10% - IGST: 18%
3702 55 --Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30m :        
3702 55 10  -- Finished rolls of cinematographic positive m 10% - IGST: 18%
3702 55 20  -- Other cinematographic film m 10% - IGST: 18%
3702 55 90  -- Other m 10% - IGST: 18%
3702 56 --Of a width exceeding 35 mm :        
3702 56 10  -- Finished rolls of cinematographic positive m 10% - IGST: 18%
3702 56 20  -- Other cinematographic film m 10% - IGST: 18%
3702 56 90  -- Other m 10% - IGST: 18%
  -Other:        
3702 96  --Of a width not exceeding 35 mm and of a length not exceeding 30 m         
  --Cinematographic films        
3702 96 11  --Not exceeding 16 mm  m 10% - BCD: NIL for specified countries
IGST: 18%
3702 96 19  -- Other m 10% - IGST: 18%
3702 97 --Of a width not exceeding 35 mm  and of a length exceeding 30 m :        
  --Cinematographic films        
3702 9711  -- not exceeding 16 mm  m 10% - BCD: NIL for specified countries
IGST: 18%
3702 97 19  -- Other m 10% - IGST: 18%
3702 98 --Of a width exceeding 35 mm :        
3702 98 10  -- Cinematographic films m 10% - BCD: NIL for specified countries
IGST: 18%
3702 98 90 -- Other m 10% - BCD: NIL for specified countries
IGST: 18%
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. 10% - BCD: NIL for specified countries
IGST: 18%
3703 10 20 -- Textiles Kg. 10% - BCD: NIL for specified countries
IGST: 18%
3703 20 - Other, for colour photography (polychrome) :        
3703 20 10 -- Photographic paper or paperboard Kg. 10% - BCD: NIL for specified countries
IGST: 18%
3703 20 20 -- Textiles Kg. 10% - BCD: NIL for specified countries
IGST: 18%
3703 90 - Other :        
3703 90 10 -- Photographic paper or paperboard Kg. 10% - BCD: NIL for specified countries
IGST: 18%
3703 90 20 -- Textiles Kg. 10% - BCD: NIL for specified countries
IGST: 18%
3704  Photographic plates, film, paper, paperboard and textiles, exposed but not developed         
3704 00 -- Photographic plates, film, paper, paperboard and textiles, exposed but not developed :        
3704 00 10 -- Photographic paper or paperboard Kg. 10% - BCD: NIL for specified countries
IGST: 18%
3704 00 20 -- Cinematographic plates and film Kg. 10% - BCD: NIL for specified countries
IGST: 18%
3704 00 30 -- Sensitised textiles Kg. 10% - BCD: NIL for specified countries
IGST: 18%
3704 00 90 -- Other Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST: 18%
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. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST: 12%
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 10% - IGST: See Extract
3706 10 12 -- Made wholly in black and white and of a length exceeding 4,000 m m 10% - IGST: See Extract
3706 10 13 -- Made wholly or partly in colour and of a length not exceeding 4,000 m  m 10% - IGST: See Extract
3706 10 14 -- Made wholly or partly in colour and of a length exceeding 4,000 m m 10% - IGST: See Extract
3706 10 15 -- Children's films certified by the Central Board of Film Certification to be "Children's Film" m 10% - IGST: See Extract
3706 10 20 -- Documentary shots, and films certified as such by the Central Board of Film Certification. m 10% - IGST: See Extract
3706 10 30 -- News Reels and clippings m 10% - IGST: See Extract
- Advertisement shots and films :        
3706 10 41 -- Made wholly in black and white m 10% - IGST: See Extract
3706 10 42 -- Made wholly or partly in colour  m 10% - IGST: See Extract
- Other children's film :        
3706 10 51 -- Patch prints, including logos intended exclusively for the entertainment of Children m 10% - IGST: See Extract
3706 10 52 -- Children's film certified by the Central Board of Films Certification to be "Children's Film" m 10% - IGST: See Extract
3706 10 59 -- Other m 10% - IGST: See Extract
- Educational shorts, and films :        
3706 10 61 -- Certified as predominantly educational by the Central Board of Film Certification m 10% - IGST: See Extract
3706 10 62 -- Patch prints, including logos intended exclusively for educational purposes m 10% - IGST: See Extract
3706 10 63 -- Teaching aids including film strips of educational nature m 10% - IGST: See Extract
3706 10 69 -- Other m 10% - IGST: See Extract
3706 10 70 -- Short films not elsewhere specified or included m 10% - IGST: See Extract
  - Other :        
3706 10 91 -- Audio-visual news or audio-visual views materials including news clippings m 10% - IGST: See Extract
3706 10 92 -- Master positives, exposed negatives, dupes and rush prints as are not cleared for publicexhibitions m 10% - IGST: See Extract
3706 10 99 -- Other m 10% - IGST: See Extract
3706 90 - Other :        
  - Feature films :        
3706 90 11 -- Made wholly in black and white and of a length not exceeding 4,000 m m 10% - IGST: See Extract
3706 90 12 -- Made wholly in black and white and of a length exceeding 4,000 m m 10% - IGST: See Extract
3706 90 13 -- Made wholly or partly in colour and of a length not exceeding 4,000 m  m 10% - IGST: See Extract
3706 90 14 -- Made wholly or partly in colour and of a length exceeding 4,000 m m 10% - IGST: See Extract
3706 90 15 -- Children's films certified by the Central Board of Film Certification to be "Children's Film"  m 10% - IGST: See Extract
3706 90 20 -- Documentary shots, and films certified as such by the Central Board of Film Certification m 10% - IGST: See Extract
3706 90 30 -- News reels and clippings m 10% - IGST: See Extract
- Advertisement shots and films :        
3706 90 41 -- Made wholly in black and white m 10% - IGST: See Extract
3706 90 42 -- Made wholly or partly in colour m 10% - IGST: See Extract
- Other children's film :        
3706 90 51 -- Patch prints, including logos intended exclusively for the entertainment of Children m 10% - IGST: See Extract
3706 90 52 -- Children's films certified by the Central Board of Films Certification to be "Children's Film" m 10% - IGST: See Extract
3706 90 59 -- Other  m 10% - IGST: See Extract
  - Educational shorts, and films :        
3706 90 61 -- Certified as predominantly educational by the Central Board of Film Certification m 10% - IGST: See Extract
3706 90 62 -- Patch prints, including logos intended exclusively for educational purposes m 10% - IGST: See Extract
3706 90 63 -- Teaching aids including film strips of educational nature m 10% - IGST: See Extract
3706 90 64 -- Certified as predominantly educational, by Central Board of Film Certification, of width below 30 mm m 10% - IGST: See Extract
3706 90 69 -- Other m 10% - IGST: See Extract
3706 90 70 -- Short film not elsewhere specified m 10% - IGST: See Extract
  - Other :        
3706 90 91 -- Audio-visual news or audio-visual views materials including news clippings m 10% - IGST: See Extract
3706 90 92 -- Master positives, exposed negatives, dupes and rush prints as are not cleared for public Exhibitions m 10% - IGST: See Extract
3706 90 99 -- Other m 10% - IGST: See Extract
3707   Chemical preparations for photographic uses (other than varnishes, glues, adhesive 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. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST: 18%
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. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST: 18%
3707 90 90 -- Other Kg. 10% - BCD: 5% for specified countries
ADD: See Notification
IGST: 18%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.