Effective customs duty rates for photographic and cinematograph goods set with specified conditions and targeted exemptions. Central Government exempts specified Chapter 37 imports from customs duty in excess of amounts calculated at the reduced ad valorem rates listed in the Table, subject to conditions. The Table prescribes separate effective rates for categories of photographic and cinematograph films and related printing plates, and attaches conditions for certain entries-such as use in the printing industry, importation by registered newspaper establishments, or certification of educational character for films. 'Jumbo rolls' are defined by minimum width and length.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Effective customs duty rates for photographic and cinematograph goods set with specified conditions and targeted exemptions.
Central Government exempts specified Chapter 37 imports from customs duty in excess of amounts calculated at the reduced ad valorem rates listed in the Table, subject to conditions. The Table prescribes separate effective rates for categories of photographic and cinematograph films and related printing plates, and attaches conditions for certain entries-such as use in the printing industry, importation by registered newspaper establishments, or certification of educational character for films. "Jumbo rolls" are defined by minimum width and length.
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