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TypeBare Act JurisdictionCentral Government

Customs Tariff Act 1975 Chapter 37

Photographic or Cinematographic Goods

~6 min read
https://sooperkanoon.com/act/13991

Bare act section · Research

About this section

Customs Tariff Act 1975 Chapter 37 is part of Customs Tariff Act 1975 - Photographic or Cinematographic Goods. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

CHAPTER 37

Photographic or Cinematographic Goods

NOTES

1. This Chapter does not cover waste or scrap.

2. In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

SUPPLEMENTARY NOTE

In this Chapter, the term "Central Board of Film Certification" means the authority established under law in India for the purpose of certifying the films.

Tariff Item

Description of goods

Unit

Rate of duty

Std.

Prefnl.

Areas

(1)

(2)

(3)

(4)

(5)

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%]4

-

3701 10 90

-

Other

m2

[10%]4

-

3701 20 00

-

Instant print film

kg.

[10%]4

-

3701 30 00

-

Other plates and film, with any side exceeding 255 mm

m2

[10%]4

-

---

Other:

3701 91

-

For colour photography (Polychrome):

3701 91 10

-

Cinematographic film

kg.

[10%]4

-

3701 91 90

-

Other

kg.

[10%]4

-

3701 99

---

Other:

3701 99 10

-

Cinematographic film

m2

[10%]4

-

3701 99 90

-

Other

m2

[10%]4

-

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

[10%]4

-

2 [***]

-

Other film, without perforations, of a width not exceeding 105 mm:

3702 31

-

For colour photography (Polychrome):

3702 31 10

---

Cinematographic film

u

[10%]4

-

3702 31 90

-

Other

u

[10%]4

-

3702 32

-

Other, with silver halide emulsion:

3702 32 10

---

Cinematographic film

m2

[10%]4

-

3702 32 90

---

Other

m2

[10%]4

-

3702 39

-

Other:

3702 39 10

---

Cinematographic film

m2

[10%]4

-

3702 39 90

-

Other

m2

[10%]4

-

-

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%]4

-

3702 41 90

-

Other

m2

[10%]4

-

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%]4

-

3702 42 20

-

Cinematographic film

m2

[10%]4

-

3702 42 90

---

Other

m2

[10%]4

-

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%]4

-

3702 43 20

---

Cinematographic film

m2

[10%]4

-

3702 43 90

---

Other

m2

[10%]4

-

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%]4

-

3702 44 20

-

Cinematographic film

m2

[10%]4

-

3702 44 90

-

Other

m2

[10%]4

-

-

Other film, for colour photography (polychrome):

3702 51

---

Of a width not exceeding 16 mm and of a length not exceeding 14 m:

3702 51 10

-

Finished rolls of cinematographic positive

m

[10%]4

-

3702 51 20

-

Other cinematographic film

m

[10%]4

-

3702 51 90

---

Other

m

[10%]4

-

3702 52

-

Of a width not exceeding 16 mm and of a length exceeding 14 m:

3702 52 10

---

Finished rolls of cinematographic positive

m

[10%]4

-

3702 52 20

-

Other cinematographic

m

[10%]4

-

3702 52 90

-

Other

m

[10%]4

-

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%]4

-

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%]4

-

3702 54 20

-

Other cinematographic film

m

[10%]4

-

3702 54 90

---

Other

m

[10%]4

-

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

[10%]4

-

3702 55 20

-

Other cinematographic film

m

[10%]4

-

3702 55 90

-

Other

m

[10%]4

-

3702 56

--

Of a width exceeding 35 mm:

3702 56 10

---

Finished rolls of cinematographic positive

m

[10%]4

-

3702 56 20

-

Other cinematographic film

m

[10%]4

-

3702 56 90

---

Other

m

[10%]4

-

-

Other:

3702 91 00

-

Of a width not exceeding 16 mm

m

[10%]4

-

3702 93

-

Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m:

3702 93 10

---

Cinematographic films

m

[10%]4

-

3702 93 90

-

Other

m

[10%]4

-

3702 94

-

Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 3 0 m:

3702 94 10

---

Cinematographic films

m

[10%]4

-

3702 94 90

-

Other

m

[10%]4

-

3702 95

---

Of a width exceeding 35 mm:

3702 95 10

-

Cinematographic films

m

[10%]4

-

3702 95 90

-

Other

m

[10%]4

-

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%]4

-

3703 10 20

-

Textiles

kg.

[10%]4

-

3703 20

-

Other, for colour photography (polychrome):

3703 20 10

---

Photographic paper or paperboard

kg.

[10%]4

-

3703 20 20

-

Textiles

kg.

[10%]4

-

3703 90

-

Other:

3703 90 10

---

Photographic paper or paperboard

kg.

[10%]4

-

3703 90 20

---

Textiles

kg.

[10%]4

-

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.

[10%]4

-

3704 00 20

---

Cinematographic plates and film

kg.

[10%]4

-

3704 00 30

---

Sensitised textiles

kg.

[10%]4

-

3704 00 90

---

Other

kg.

[10%]4

-

3705

Photographic plates and film, exposed and developed, other than cinematographic film

3705 10 00

-

For offset reproduction

kg.

[10%]4

-

3 [***]

3705 90

-

Other:

3705 90 10

-

Microfiches

kg.

[10%]4

-

3705 90 90

---

Other

kg.

[10%]4

-

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%]4

-

3706 10 12

-

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

m

[10%]4

-

3706 10 13

-

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

m

[10%]4

-

3706 10 14

---

Made wholly or partly in colour and of a length exceeding 4,000 m

m

[10%]4

-

3706 10 15

-

Children's films certified by the Central Board of Film Certification to be "Children's Film"

m

[10%]4

-

3706 10 20

-

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

m

[10%]4

-

3706 10 30

-

News Reels and clippings

m

[10%]4

-

---

Advertisement shorts and films:

3706 10 41

-

Made wholly in black and white

m

[10%]4

-

3706 10 42

-

Made wholly or partly in colour

m

[10%]4

-

-

Other children's film:

3706 10 51

---

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

m

[10%]4

-

3706 10 52

-

Children's film certified by the Central Board of Films Certification to be "Children's Film"

m

[10%]4

-

3706 10 59

-

Other

m

[10%]4

-

---

Educational shorts, and films:

3706 10 61

-

Certified as predominantly educational by the Central Board of Film Certification

m

[10%]4

-

3706 10 62

---

Patch prints, including logos intended exclusively for educational purposes

m

[10%]4

-

3706 10 63

-

Teaching aids including film strips of educational nature

m

[10%]4

-

3706 10 69

-

Other

m

[10%]4

-

3706 10 70

-

Short films not elsewhere specified or included

m

[10%]4

-

---

Other:

3706 10 91

-

Audio-visual news or audio-visual views materials including news clippings

m

[10%]4

-

3706 10 92

-

Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions

m

[10%]4

-

3706 10 99

-

Other

m

[10%]4

-

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%]4

-

3706 90 12

-

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

m

[10%]4

-

3706 90 13

---

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

m

[10%]4

-

3706 90 14

-

Made wholly or partly in colour and of a length exceeding 4,000 m

m

[10%]4

-

3706 90 15

-

Children's films certified by the Central Board of Film Certification to be "Children's Film"

m

[10%]4

-

3706 90 20

-

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

m

[10%]4

-

3706 90 30

---

News reels and clippings

m

[10%]4

-

-

Advertisement shots and films:

3706 90 41

---

Made wholly in black and white

m

[10%]4

-

3706 90 42

-

Made wholly or partly in colour

m

[10%]4

-

-

Other children's film:

3706 90 51

-

Patch prints, including logos intended exclusively for the entertainment of children

m

[10%]4

-

3706 90 52

---

Children's film certified by the Central Board of Films Certification to be "Children's film"

m

[10%]4

-

3706 90 59

-

Other

m

[10%]4

-

-

Educational shots, and films:

3706 90 61

-

Certified as predominantly educational by the Central Board of Film Certification

m

[10%]4

-

3706 90 62

---

Patch prints, including logos intended exclusively for educational purposes

m

[10%]4

-

3706 90 63

-

Teaching aids including film strips of educational nature

m

[10%]4

-

3706 90 64

-

Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm

m

[10%]4

-

3706 90 69

-

Other

m

[10%]4

-

3706 90 70

---

Short film not elsewhere specified

m

[10%]4

-

-

Other:

3706 90 91

-

Audio-visual news or audio-visual views materials including news clippings

m

[10%]4

-

3706 90 92

---

Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions

m

[10%]4

-

3706 90 99

-

Other

m

[10%]4

-

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.

[10%]4

-

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%]4

-

3707 90 90

-

Other

kg.

[10%]4

-

_________________________________________________________

1. Substituted by The Third Schedule of Finance Act, 2006 w.e.f. 18.04.2006.

2. Omitted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to omission, it read as under:-

"3702 20 00

---

Instant print film

m2

12.5%

-"

3. Omitted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to omission, it read as under:-

"3705 20 00

---

Microfilms

kg.

12.5%

-"

4. Substituted by the Finance Act, 2007.

Frequently asked questions

What does Customs Tariff Act 1975 Chapter 37 provide?

Section Chapter 37 of the Customs Tariff Act 1975 (Photographic or Cinematographic Goods) is reproduced on this page as part of the Customs Tariff Act 1975. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Tariff Act 1975 Chapter 37?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Tariff Act 1975 Chapter 37. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

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