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of <h1>Central Govt Exempts Chapter 37 Goods from Excess Customs Duty: Conditions Apply for Films and Printing Plates</h1> The Central Government, under the Customs Act, 1962, exempts certain goods within Chapter 37 of the Customs Tariff Act, 1975, from a portion of customs duty. The specified goods include instant print film, various types of cinematograph films, jumbo rolls of color films, photo polymer plates, offset printing plates, and educational films. The exemption applies to the excess duty beyond the rates listed: 25% to 50% ad valorem, with conditions for certain items. For example, offset printing plates must be imported by registered newspaper establishments, and educational films require certification of their educational nature.
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