Chapter 36

Heading N.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
37.01		Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs.
	3701.10	- For X-ray	Nil	Nil	1		m²
	3701.20	- Instant print film	Nil	60	1		Kg
	3701.30	- Other plates and film, with any side exceeding 255 mm	Nil	60	1		m²
		- Other:
	3701.91	-- For colour photography (polychrome)	Nil	60	1		Kg
	3701.99	-- Other	Nil	60	1		m²

37.02		Photographic film in rolls, sensitize, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed.
	3702.10	- For X-ray	Nil	60	1		m²
	3702.20	- Instant print film	Nil	60	1		m²
		- Other film, without perforations, of a width not exceeding 105 mm
	3702.31	-- For colour photography (polychrome)	Nil	60	1		U
	3702.32	-- Other, with silver halide emulsion	Nil	60	1		m²
	3702.39	-- Other	Nil	60	1		m²
		- 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)	Nil	60	1		m²
	3702.42	-- Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography	Nil	60	1		m²
	3702.43	-- Of a width exceeding 610 mm and of a length exceeding 200 m	Nil	60	1		m²
	3702.44	-- Of a width exceeding 105 mm but not exceeding 610 mm	Nil	60	1		m²

Heading N.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
		- Other film, for colour photography (polychrome);
	3702.51	-- Of a width not exceeding 16 mm and of a length not exceeding 14 m	Nil	60	1		m.
	3702.52	-- Of a with not exceeding 16 mm and of a length exceeding 14 m	Nil	60	1		m.
	3702.53	-- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30m, for slides	Nil	60	1		m.
	3702.54	-- Of a width exceeding 16 mm but not exceeding 35 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides.	Nil	60	1		m.
	3702.55	-- Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m	Nil	60	1		m.
	3702.56	-- of a width exceeding 35 mm	Nil	60	1		m.
		- Other:
	3702.91	-- Of a width not exceeding 16 mm and of a length not exceeding 14 m	Nil	60	1		m.
	3702.92	-- Of a width exceeding 16 mm and of a length exceeding 14 m	Nil	60	1		m.
	3702.93	-- Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30m	Nil	60	1		m.
	3702.94	-- Of a width exceeding 15 mm but not exceeding 35 mm and of a length exceeding 30m	Nil	60	1		m.
	3702.95	-- Of a width exceeding 35 mm	Nil	60	1		m.

37.03		Photographic paper, paperboard and textiles, sensitized, unexposed
	3703.10	- In rolls of a width exceeding 610 mm	Nil	60	1		Kg
	3703.20	- Other, for colour photography (polychrome)	Nil	60	1		Kg
	3703.90	- Other	Nil	60	1		Kg

37.04	3704.00	Photographic plates, film, paper, paperboard and textiles, exposed but not developed.	Nil	60	1		Kg

37.05		Photographic plates and film, exposed and developed, other than cinematographic film.
	3705.10	- For offset reproduction	Nil	60	1		Kg
	3705.20	- Microfilms	Nil	60	1		Kg
	3705.90	- Other	Nil	60	1		Kg

37.06		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	Nil	20	17		m.
	3706.90	- Other	Nil	20	17		m.

Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
37.07		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	- Sensitising emulsions	5	75	1		Kg
	3707.90	- Other	5	75	1	@@	Kg

@ The CBT applicable to chemical preparations used for the development used for the development of photographic films as well as sensitised black and white or colour paper applied in photography, radiology, lithography topography and the like is 200% of the value.

@@ Tuners and developers of printers and photocopiers are subject to an ad valorem CBT of 5%.

Code

Description

CBT

Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs.

- For X-ray

- Instant print film

- Other plates and film, with any side exceeding 255 mm

- Other:

-- For colour photography (polychrome)

-- Other

Photographic film in rolls, sensitize, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed.

3702.10

- For X-ray

- Instant print film

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

-- For colour photography (polychrome)

-- Other, with silver halide emulsion

-- Other

- Other film, without perforations, of a width exceeding 105 mm:

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

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

-- Of a width exceeding 610 mm and of a length exceeding 200 m

-- Of a width exceeding 105 mm but not exceeding 610 mm

Code

Description

CBT

- Other film, for colour photography (polychrome);

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

-- Of a with not exceeding 16 mm and of a length exceeding 14 m

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

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

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

-- of a width exceeding 35 mm

- Other:

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

3702.92

-- Of a width exceeding 16 mm and of a length exceeding 14 m

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

-- Of a width exceeding 15 mm but not exceeding 35 mm and of a length exceeding 30m

-- Of a width exceeding 35 mm

Photographic paper, paperboard and textiles, sensitized, unexposed

- In rolls of a width exceeding 610 mm

- Other, for colour photography (polychrome)

- Other

Photographic plates, film, paper, paperboard and textiles, exposed but not developed.

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

- For offset reproduction

- Microfilms

- Other

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.

- Of a width of 35 mm or more

Heading

Code

Description

CBT