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    <title>Chapter Number (No) 37 Photographic or cinematographic goods</title>
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    <description>The Chapter prescribes classification and tariff treatment for photographic and cinematographic plates, films, paper, paperboard and sensitised textiles, excluding waste, with defined manufacturing operations (cutting, slitting, perforation) treated as manufacture. Detailed subheadings specify product forms, units of measure and basic rates of duty; Section VI notes set classification rules for certain chemical products and multi-constituent sets. Cinematographic film entries and related exposed/developed film materials are identified and, where specified, assigned nil basic duty, with film certification by the Central Board of Film Certification referenced as an eligibility criterion.</description>
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