Effective rates for specified goods falling within Chapter 37 - 30/94 - Customs -Tariff

Effective rates for specified goods falling within Chapter 37 Notification No. 30/94-Cus. Dated 1-3-1994 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table annexed hereto and falling within Chapter 37 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in column (3) of the said Table, subject to the conditions, if any, specified in the corresponding entry in column (4) of the said Table. TABLE S. No. Description of goods Rate of duty Condition (1) (2) (3) (4) 1. Instant print film 25% ad valorem - 2. The following Cinematograph film, not exposed :- - (a) Black and white positive, Black and white negative, sound film and Colour positive 40% ad valorem - (b) Colour negative 25% ad valorem - 3. Jumbo rolls of colour roll films 50% ad valorem - 4. Jumbo rolls of colour cine films 25% ad valorem - 5. Photo polymer (relief image) plates 40% ad valorem If imported for use in printing industry 6. Offset printing plates (pre-sensitised) and graphic art films 40% ad valorem If imported by a newspaper establishment registered with the Registrar of Newspapers for India, appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867) 7. Film strips and film slides for educational purposes 10% ad valorem - 8. Film of a predominantly educational character 10% ad valorem If the Central Board of Film Censors, or, as the case may be, an officer not below the rank of a Director, All India Radio or Doordarshan certifies that the said film is of a predominantly educa-tional character. Explanation. - For the purposes of this notification, the expression "Jumbo rolls" means colour films of width one metre or more, and of length 400 metres or more.