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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION VI. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes :

1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule.

(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section.

2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:-

    (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

    (b) presented together; and

    (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.

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, including thermosensitive, 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
Standard Preferential 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% -
3701 10 90 --- Other m2 10% -
3701 20 00 - Instant print film kg. 10% -
3701 30 00 - Other plates and film, with any side exceeding 255 mm m2 10% -
  - Other :      
3701 91 -- For colour photography (Polychrome):      
3701 91 10 --- Cinematographic film kg. 10% -
3701 91 90 --- Other kg. 10% -
3701 99 -- Other :      
3701 99 10 --- Cinematographic film m2 10% -
3701 99 90 --- Other m2 10% -
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% -
  - Other film, without perforations, of a width not exceeding 105 mm:      
3702 31 -- For colour photography (Polychrome):      
3702 31 10 --- Cinematographic film u 10% -
3702 31 90 --- Other u 10% -
3702 32 -- Other, with silver halide emulsion:      
3702 32 10 --- Cinematographic film m2 10% -
3702 32 90 --- Other m2 10% -
3702 39 -- Other :      
3702 39 10 --- Cinematographic film m2 10% -
3702 39 90 --- Other m2 10% -
  - 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% -
3702 41 90 --- Other m2 10% -
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% -
3702 42 20 --- Cinematographic film m2 10% -
3702 42 90 --- Other m2 10% -
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% -
3702 43 20 --- Cinematographic film m2 10% -
3702 43 90 --- Other m2 -10% -
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% -
3702 44 20 --- Cinematographic film m2 10% -
3702 44 90 --- Other m2 10% -
  - 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% -
3702 52 20 - - - Other cinematographic film m 10% -
3702 52 90 - - - Other m 10% -
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% -
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% -
3702 54 20 --- Other cinematographic film m 10% -
3702 54 90 --- Other m 10% -
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% -
3702 55 20 --- Other cinematographic film m 10% -
3702 55 90 --- Other m 10% -
3702 56 -- Of a width exceeding 35 mm :      
3702 56 10 --- Finished rolls of cinematographic positive m 10% -
3702 56 20 --- Other cinematographic film m 10% -
3702 56 90 --- Other m 10% -
  - 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 10% -
3702 96 19 - -- - Other m 10% -
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 10% -
3702 97 19 - -- - Other m 10% -
3702 98 - - Of a width exceeding 35 mm:      
3702 98 10 - - - Cinematographic film m 10% -
3702 98 90 - -- Other m 10% -
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% -
3703 10 20 --- Textiles kg. 10% -
3703 20 - Other, for colour photography (polychrome):      
3703 20 10 --- Photographic paper or paperboard kg. 10% -
3703 20 20 --- Textiles kg. 10% -
3703 90 - Other :      
3703 90 10 --- Photographic paper or paperboard kg. 10% -
3703 90 20 --- Textiles kg. 10% -
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% -
3704 00 20 --- Cinematographic plates and film kg. 10% -
3704 00 30 --- Sensitised textiles kg. 10% -
3704 00 90 --- Other kg. 10% -
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% -
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% -
3706 10 12 ---- Made wholly in black and white and of a length exceeding 4,000 m m 10% -
3706 10 13 ---- Made wholly or partly in colour and of a length not exceeding 4,000 m m 10% -
3706 10 14 ---- Made wholly or partly in colour and of a length exceeding 4,000 m m 10% -
3706 10 15 ---- Children's films certified by the Central Board of Film Certification to be "Children's Film" m 10% -
3706 10 20 --- Documentary shorts, and films certified as such by the Central Board of Film Certification m 10% -
3706 10 30 --- News Reels and clippings m 10% -
  --- Advertisement shorts and films :      
3706 10 41 ---- Made wholly in black and white m 10% -
3706 10 42 ---- Made wholly or partly in colour m 10% -
  --- Other children's film :      
3706 10 51 ---- Patch prints, including Logos intended exclusively for the entertainment of children m 10% -
3706 10 52 ---- Children's film certified by the Central Board of Films Certification to be "Children's Film" m 10% -
3706 10 59 ---- Other m 10% -
  --- Educational shorts, and films :      
3706 10 61 ---- Certified as predominantly educational by the Central Board of Film Certification m 10% -
3706 10 62 ---- Patch prints, including logos intended exclusively for educational purposes m 10% -
3706 10 63 ---- Teaching aids including film strips of educational nature m 10% -
3706 10 69 ---- Other m 10% -
3706 10 70 --- Short films not elsewhere specified or included m 10% -
  --- Other :      
3706 10 91 ---- Audio-visual news or audio-visual views materials including news clippings m 10% -
3706 10 92 ---- Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions m 10% -
3706 10 99 ---- Other m 10% -
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% -
3706 90 12 ---- Made wholly in black and white and of a length exceeding 4,000 m m 10% -
3706 90 13 ---- Made wholly or partly in colour and of a length not exceeding 4,000 m m 10% -
3706 90 14 ---- Made wholly or partly in colour and of a length exceeding 4,000 m m 10% -
3706 90 15 ---- Children's films certified by the Central Board of Film Certification to be "Children's Film" m 10% -
3706 90 20 ---- Documentary shots, and films certified as such by the Central Board of Film Certification m 10% -
3706 90 30 --- News reels and clippings m 10% -
  --- Advertisement shots and films :      
3706 90 41 ---- Made wholly in black and white m 10% -
3706 90 42 ---- Made wholly or partly in colour m 10% -
  --- Other children's film :      
3706 90 51 ---- Patch prints, including logos intended exclusively for the entertainment of children m 10% -
3706 90 52 ---- Children's film certified by the Central Board of Films Certification to be "Children's film" m 10% -
3706 90 59 ---- Other m 10% -
  --- Educational shots, and films :      
3706 90 61 ---- Certified as predominantly educational by the Central Board of Film Certification m 10% -
3706 90 62 ---- Patch prints, including logos intended exclusively for educational purposes m 10% -
3706 90 63 ---- Teaching aids including film strips of educational nature m 10% -
3706 90 64 ---- Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm m 10% -
3706 90 69 ---- Other m 10% -
3706 90 70 --- Short film not elsewhere specified m 10% -
  --- Other:      
3706 90 91 ---- Audio-visual news or audio-visual views materials including news clippings m 10% -
3706 90 92 ---- Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions m 10% -
3706 90 99 ---- Other m 10% -
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%  
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% -
3707 90 90 --- Other kg. 10% -

EXEMPTION NOTIFICATIONS

Exemption to motion picutres, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523.

[Notfn. No. 27/10-Cus. dt. 27.2.2010 as amended by 30/17]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GS.R. 140 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of-

    (i) the cost of the carrier medium; and

    (ii) the freight and insurance charges incurred in respect of the carrier medium:

Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale.

2. This notification shall come into force with effect from the 1st day of July, 2017.