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Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track New Duty Drawback Rates from Customs.


Duty Drawback Rates Search


HS Code Item Description w.e.f. Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed All Industry Drawback Rate Notes
Drawback Rate Drawback cap per unit in Rs Drawback Rate Drawback cap per unit in Rs
(Chapter 28 -38 ) - Section VI-Products of the Chemicals or Allied Industries
 
37 Chapter 37: Photographic or Cinematographic Goods  
3706 Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track  
370690 Other: feature films
01-Sep-2008   Kg 1.00%   Fixed 1.00%
 
18-Jul-2007   1.00% 1.00% Kg Fixed  
 
15-Jul-2006 Fixed 1.00%   1.00% Kg  
 
05-May-2005   1.00% Kg   Fixed 1.00%
 
370610 Of a width of 35 mm or more:
01-Sep-2008   Fixed 1.00%   Kg 1.00%
 
18-Jul-2007 Fixed     1.00% 1.00% Kg
 
15-Jul-2006 1.00%   1.00% Kg   Fixed
 
05-May-2005   Fixed 1.00%   1.00% Kg
 
37061011 Feature films: Made wholly in black and white and of a length not exceeding 4,000 m 15-Nov-2016 1.50% 1.50%   m Fixed  
 
23-Nov-2015 1.90%   m   1.90% Fixed
 
01-Sep-2008 1.00% 1.00%   Fixed Kg  
 
18-Jul-2007 m     1.00% Fixed 1.00%
 
15-Jul-2006 Fixed 1.00% 1.00%   Kg  
 
05-May-2005 Kg   Fixed 1.00% 1.00%  
 
37061012 Feature films: Made wholly in black and white and of a length exceeding 4,000 m 15-Nov-2016   1.50% m 1.50%   Fixed
 
23-Nov-2015 m   Fixed 1.90% 1.90%  
 
01-Sep-2008 Kg 1.00% Fixed   1.00%  
 
18-Jul-2007   Fixed 1.00%   1.00% m
 
15-Jul-2006 Fixed Kg 1.00%   1.00%  
 
05-May-2005 1.00% Kg   Fixed   1.00%
 
37061013 Feature films: Made wholly colour and of a length not exceeding 4,000 m 15-Nov-2016       1.50% Fixed 1.50%
 
23-Nov-2015 1.90% Fixed   1.90%    
 
01-Sep-2008   Kg Fixed 1.00%   1.00%
 
18-Jul-2007 m   1.00% Fixed 1.00%  
 
15-Jul-2006   Kg Fixed   1.00% 1.00%
 
05-May-2005 Fixed Kg 1.00%   1.00%  
 
37061041 Advertisement shorts and films: Made wholly in black and white 15-Nov-2016   m Fixed   1.50% 1.50%
 
23-Nov-2015 m   1.90% Fixed 1.90%  
 
01-Sep-2008   Kg   Fixed 1.00% 1.00%
 
18-Jul-2007 1.00%   m   1.00% Fixed
 
15-Jul-2006 1.00%   Kg   1.00% Fixed
 
05-May-2005   Kg   1.00% Fixed 1.00%
 
37061042 Advertisement shorts and films: Made wholly or partly in colour 15-Nov-2016 1.50% m 1.50%   Fixed  
 
23-Nov-2015 Fixed 1.90% 1.90%   m  
 
01-Sep-2008 Fixed   1.00%   1.00% Kg
 
18-Jul-2007 m Fixed 1.00%     1.00%
 
15-Jul-2006 Kg 1.00%     1.00% Fixed
 
05-May-2005 1.00% 1.00%   Kg Fixed  
 
37061051 Other children's film: Patch prints, including Logos intended exclusively for the entertainment 15-Nov-2016   m 1.50% Fixed 1.50%  
 
23-Nov-2015 1.90%   m   1.90% Fixed
 
01-Sep-2008 Kg   Fixed 1.00%   1.00%
 
18-Jul-2007   m 1.00% Fixed 1.00%  
 
15-Jul-2006 1.00%   Kg 1.00%   Fixed
 
05-May-2005     Kg Fixed 1.00% 1.00%
 
37061052 Other children's film: Children's film certified by the Central Board of Films Certification 15-Nov-2016   1.50% 1.50%     Fixed
 
23-Nov-2015     1.90%   Fixed 1.90%
 
01-Sep-2008 Kg   1.00% Fixed   1.00%
 
18-Jul-2007     Fixed m 1.00% 1.00%
 
15-Jul-2006   Kg   Fixed 1.00% 1.00%
 
05-May-2005   1.00% 1.00% Kg   Fixed
 
37061059 Other children's film: Other 15-Nov-2016 1.50% Fixed 1.50%   m  
 
23-Nov-2015   m Fixed   1.90% 1.90%
 
01-Sep-2008 1.00% Fixed 1.00%   Kg  
 
18-Jul-2007   m Fixed   1.00% 1.00%
 
15-Jul-2006 Kg Fixed   1.00% 1.00%  
 
05-May-2005 Fixed 1.00% 1.00%   Kg  
 
37061070 Educational shorts, and films: Short films not elsewhere specified or included 15-Nov-2016 1.50% Fixed m 1.50%    
 
23-Nov-2015 m   1.90% Fixed 1.90%  
 
01-Sep-2008 Fixed 1.00%   1.00% Kg  
 
18-Jul-2007   Fixed m 1.00% 1.00%  
 
15-Jul-2006 Fixed 1.00% 1.00%     Kg
 
05-May-2005   1.00% Fixed   1.00% Kg
 
37069011 Feature films: Made wholly in black and white and of a length not exceeding 4,000 m 15-Nov-2016   1.50%   m 1.50% Fixed
 
23-Nov-2015   1.90% 1.90%   m Fixed
 
01-Sep-2008 Kg   Fixed 1.00% 1.00%  
 
18-Jul-2007   1.00%   Fixed 1.00% m
 
15-Jul-2006 Kg   1.00% Fixed 1.00%  
 
05-May-2005   1.00%   Fixed Kg 1.00%
 
37069013 Feature films: Made wholly or partly in colour and of a length not exceeding 4,000 m 15-Nov-2016 Fixed   1.50% m 1.50%  
 
23-Nov-2015   m   Fixed 1.90% 1.90%
 
01-Sep-2008 1.00% 1.00%   Fixed Kg  
 
18-Jul-2007   Fixed   1.00% m 1.00%
 
15-Jul-2006 1.00% Fixed     1.00% Kg
 
05-May-2005 Kg   1.00% Fixed 1.00%  
 
37069014 Feature films: Made wholly or partly in colour and of a length exceeding 4,000 rr 15-Nov-2016 1.50%     Fixed 1.50%  
 
23-Nov-2015   1.90% Fixed 1.90%    
 
01-Sep-2008   1.00% Kg   1.00% Fixed
 
18-Jul-2007 m Fixed 1.00% 1.00%    
 
15-Jul-2006   Fixed   1.00% Kg 1.00%
 
05-May-2005 1.00%   Kg Fixed   1.00%
 
37069015 Feature films: Children's films certified by the Central Board of Film Certification to be " 15-Nov-2016     Fixed   1.50% 1.50%
 
23-Nov-2015     Fixed 1.90% 1.90%  
 
01-Sep-2008   Kg   1.00% Fixed 1.00%
 
18-Jul-2007 1.00%   m Fixed   1.00%
 
15-Jul-2006   1.00%   Fixed Kg 1.00%
 
05-May-2005 Kg Fixed 1.00% 1.00%    
 
37069041 Advertisement shots and films: Made wholly in black and white 15-Nov-2016   m 1.50% Fixed   1.50%
 
23-Nov-2015   m Fixed   1.90% 1.90%
 
01-Sep-2008 1.00% 1.00%   Fixed Kg  
 
18-Jul-2007     1.00% 1.00% m Fixed
 
15-Jul-2006   1.00%   1.00% Kg Fixed
 
05-May-2005   1.00% 1.00% Kg   Fixed
 
37069042 Advertisement shots and films: Made wholly or partly in colour 15-Nov-2016 1.50% 1.50%   m Fixed  
 
23-Nov-2015 1.90%   m 1.90%   Fixed
 
01-Sep-2008 1.00% Kg Fixed     1.00%
 
18-Jul-2007 Fixed 1.00%     m 1.00%
 
15-Jul-2006 Kg Fixed   1.00% 1.00%  
 
05-May-2005 1.00% 1.00%   Kg   Fixed
 
37069051 Other children's film: Patch prints, including logos intended exclusively for the entertainment 15-Nov-2016   1.50% m 1.50%   Fixed
 
23-Nov-2015   m Fixed 1.90% 1.90%  
 
01-Sep-2008   Fixed Kg   1.00% 1.00%
 
18-Jul-2007 m   1.00% Fixed 1.00%  
 
15-Jul-2006 Fixed   1.00% Kg   1.00%
 
05-May-2005   1.00% Kg   Fixed 1.00%
 
37069059 Other children's film: Other 15-Nov-2016 Fixed     1.50% 1.50% m
 
23-Nov-2015 Fixed 1.90% 1.90%   m  
 
01-Sep-2008 Kg   1.00% Fixed 1.00%  
 
18-Jul-2007 Fixed m 1.00% 1.00%    
 
15-Jul-2006 1.00%   Kg Fixed   1.00%
 
05-May-2005   1.00%   Fixed 1.00% Kg
 
37069062 Educational shots, and films: Patch prints, including logos intended exclusively for educational pur 15-Nov-2016 1.50% Fixed 1.50%     m
 
23-Nov-2015     1.90% Fixed m 1.90%
 
01-Sep-2008 1.00% Fixed 1.00%   Kg  
 
18-Jul-2007 1.00% 1.00%   m   Fixed
 
15-Jul-2006 Kg Fixed   1.00%   1.00%
 
05-May-2005 Kg   1.00% Fixed 1.00%  
 
37069064 Educational shots, and films: Certified as predominantly educational, by Central Board of Film Certi 15-Nov-2016 1.50%       1.50% Fixed
 
23-Nov-2015   1.90%   Fixed 1.90%  
 
01-Sep-2008 Fixed     1.00% 1.00% Kg
 
18-Jul-2007 m 1.00% Fixed     1.00%
 
15-Jul-2006   Kg 1.00% Fixed   1.00%
 
05-May-2005 Fixed   1.00%   1.00% Kg
 
37069070 Educational shots, and films: Short film not elsewhere specified 15-Nov-2016     Fixed 1.50% m 1.50%
 
23-Nov-2015 1.90%   m   Fixed 1.90%
 
01-Sep-2008 Kg 1.00%   Fixed   1.00%
 
18-Jul-2007 m   1.00%   Fixed 1.00%
 
15-Jul-2006 Kg     Fixed 1.00% 1.00%
 
05-May-2005 1.00% 1.00%     Kg Fixed
 
37069099 Other 15-Nov-2016 Fixed 1.50%     m 1.50%
 
23-Nov-2015   1.90%   Fixed m 1.90%
 
01-Sep-2008 1.00%   Kg   1.00% Fixed
 
18-Jul-2007 1.00% m Fixed   1.00%  
 
15-Jul-2006   1.00% Kg   Fixed 1.00%
 
05-May-2005 Kg 1.00%   Fixed   1.00%
 
37069052 Other children's film: Children's film certified by the Central Board of Films Certification 15-Nov-2016     Fixed 1.50%   1.50%
 
23-Nov-2015 1.90% Fixed 1.90%      
 
01-Sep-2008 1.00% Kg 1.00%   Fixed  
 
18-Jul-2007 1.00% Fixed 1.00%   m  
 
15-Jul-2006 Kg Fixed   1.00% 1.00%  
 
05-May-2005 Fixed   1.00% 1.00% Kg  
 
37061063 Educational shorts, and films: Teaching aids including film strips of educational nature 15-Nov-2016   m Fixed   1.50% 1.50%
 
23-Nov-2015 1.90% Fixed 1.90%   m  
 
01-Sep-2008 Kg   Fixed 1.00% 1.00%  
 
18-Jul-2007   m Fixed   1.00% 1.00%
 
15-Jul-2006   Kg 1.00% Fixed 1.00%  
 
05-May-2005 Kg 1.00% Fixed 1.00%    
 
37069020 Feature films: Documentary shots, and films certified as such by the Central Board of Film Certifica 15-Nov-2016 1.50%       1.50% Fixed
 
23-Nov-2015 1.90% 1.90%   Fixed    
 
01-Sep-2008   Fixed   1.00% 1.00% Kg
 
18-Jul-2007 Fixed   1.00% 1.00%   m
 
15-Jul-2006   1.00%   Fixed Kg 1.00%
 
05-May-2005 1.00%     Kg 1.00% Fixed
 
37069030 Feature films: News reels and clippings 15-Nov-2016   m 1.50% Fixed 1.50%  
 
23-Nov-2015 1.90% m Fixed     1.90%
 
01-Sep-2008   Fixed 1.00% 1.00% Kg  
 
18-Jul-2007   1.00% m Fixed   1.00%
 
15-Jul-2006   Fixed 1.00%   1.00% Kg
 
05-May-2005 1.00% Kg Fixed   1.00%  
 
37061030 Feature films: News Reels and clippings 15-Nov-2016 1.50% m Fixed     1.50%
 
23-Nov-2015   m 1.90% Fixed   1.90%
 
01-Sep-2008 Fixed 1.00%   Kg 1.00%  
 
18-Jul-2007 1.00% m Fixed   1.00%  
 
15-Jul-2006   1.00%   Fixed Kg 1.00%
 
05-May-2005 Kg 1.00%   Fixed 1.00%  
 
37061061 Educational shorts, and films: Certified as predominantly educational by the Central Board of Film C 15-Nov-2016 1.50%   Fixed     1.50%
 
23-Nov-2015     1.90% 1.90%   Fixed
 
01-Sep-2008   Kg   1.00% 1.00% Fixed
 
18-Jul-2007 1.00% Fixed 1.00% m    
 
15-Jul-2006 Fixed 1.00% 1.00%   Kg  
 
05-May-2005 Fixed 1.00% 1.00%     Kg
 
37061099 Other 15-Nov-2016   m 1.50% Fixed 1.50%  
 
23-Nov-2015 1.90% 1.90% m Fixed    
 
01-Sep-2008 Kg   1.00% Fixed   1.00%
 
18-Jul-2007   m   1.00% Fixed 1.00%
 
15-Jul-2006 1.00% 1.00%   Kg   Fixed
 
05-May-2005 1.00%   Kg   1.00% Fixed
 
37061014 Feature films: Made wholly or partly in colour and of a length exceeding 4,000 m 15-Nov-2016   Fixed   1.50% 1.50% m
 
23-Nov-2015 Fixed 1.90%     1.90% m
 
01-Sep-2008   1.00% Kg   1.00% Fixed
 
18-Jul-2007     m Fixed 1.00% 1.00%
 
15-Jul-2006   Fixed   1.00% Kg 1.00%
 
05-May-2005 1.00% Kg Fixed   1.00%  
 
37061015 Feature films: Children's films certified by the Central Board of Film Certification to be " 15-Nov-2016   1.50% Fixed 1.50%    
 
23-Nov-2015     Fixed   1.90% 1.90%
 
01-Sep-2008 Kg   1.00% Fixed 1.00%  
 
18-Jul-2007 1.00% m 1.00%   Fixed  
 
15-Jul-2006 1.00% Fixed Kg   1.00%  
 
05-May-2005 Kg 1.00%     Fixed 1.00%
 
37061020 Feature films: Documentary shorts, and films certified as such by the Central Board of Film Certific 15-Nov-2016 1.50% 1.50%   Fixed m  
 
23-Nov-2015     1.90% 1.90% m Fixed
 
01-Sep-2008 1.00% Fixed 1.00%   Kg  
 
18-Jul-2007 1.00%   Fixed 1.00%   m
 
15-Jul-2006   1.00% 1.00% Kg   Fixed
 
05-May-2005   Kg 1.00% Fixed   1.00%
 
37061062 Educational shorts, and films: Patch prints, including logos intended exclusively for educational pu 15-Nov-2016 Fixed     1.50% 1.50%  
 
23-Nov-2015 Fixed   1.90% 1.90%    
 
01-Sep-2008 1.00%   Kg 1.00%   Fixed
 
18-Jul-2007 1.00% 1.00%   m Fixed  
 
15-Jul-2006 1.00%   Kg Fixed   1.00%
 
05-May-2005     1.00% Kg 1.00% Fixed
 
37061069 Educational shorts, and films: Other 15-Nov-2016 m 1.50%   Fixed   1.50%
 
23-Nov-2015 1.90%   m   Fixed 1.90%
 
01-Sep-2008     1.00% 1.00% Kg Fixed
 
18-Jul-2007 1.00%   1.00%   Fixed m
 
15-Jul-2006 1.00%   1.00% Kg   Fixed
 
05-May-2005   Kg 1.00% Fixed 1.00%  
 
37061091 Other: Audio-visual news or audio-visual views materials including news clippings 15-Nov-2016   1.50% 1.50%     Fixed
 
23-Nov-2015 1.90%       Fixed 1.90%
 
01-Sep-2008   1.00% Fixed   1.00% Kg
 
18-Jul-2007 m Fixed 1.00% 1.00%    
 
15-Jul-2006 1.00%   Kg   1.00% Fixed
 
05-May-2005 1.00% Fixed     1.00% Kg
 
37061092 Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhi 15-Nov-2016 1.50%   m   1.50% Fixed
 
23-Nov-2015   1.90% 1.90%   m Fixed
 
01-Sep-2008 1.00%   Kg   1.00% Fixed
 
18-Jul-2007 m 1.00% Fixed   1.00%  
 
15-Jul-2006 1.00%   1.00% Kg   Fixed
 
05-May-2005 Fixed 1.00%     1.00% Kg
 
37069012 Feature films: Made wholly in black and white and of a length exceeding 4,000 m 15-Nov-2016 m Fixed   1.50% 1.50%  
 
23-Nov-2015 Fixed 1.90%   m 1.90%  
 
01-Sep-2008 1.00% 1.00% Kg Fixed    
 
18-Jul-2007   1.00% m 1.00% Fixed  
 
15-Jul-2006 Fixed   Kg 1.00%   1.00%
 
05-May-2005 Kg Fixed   1.00%   1.00%
 
37069061 Educational shots, and films: Certified as predominantly educational by the Central Board of Film Ce 15-Nov-2016   1.50% m Fixed 1.50%  
 
23-Nov-2015   Fixed m   1.90% 1.90%
 
01-Sep-2008   1.00% 1.00% Kg   Fixed
 
18-Jul-2007 1.00% 1.00% m Fixed    
 
15-Jul-2006 Fixed 1.00%     1.00% Kg
 
05-May-2005 1.00%     Fixed 1.00% Kg
 
37069063 Educational shots, and films: Teaching aids including film strips of educational nature 15-Nov-2016 m 1.50% Fixed   1.50%  
 
23-Nov-2015 m Fixed   1.90% 1.90%  
 
01-Sep-2008 1.00%   Fixed Kg   1.00%
 
18-Jul-2007 1.00%   m   1.00% Fixed
 
15-Jul-2006   Kg Fixed   1.00% 1.00%
 
05-May-2005 Kg 1.00% Fixed   1.00%  
 
37069069 Educational shots, and films: Other 15-Nov-2016 1.50% m 1.50%   Fixed  
 
23-Nov-2015 Fixed 1.90% 1.90%     m
 
01-Sep-2008   Fixed Kg   1.00% 1.00%
 
18-Jul-2007 1.00% Fixed   1.00% m  
 
15-Jul-2006 Fixed Kg 1.00% 1.00%    
 
05-May-2005 Kg   1.00% Fixed   1.00%
 
37069091 Other: Audio-visual news or audio-visual views materials including news clippings 15-Nov-2016   1.50% 1.50%   Fixed  
 
23-Nov-2015 1.90%       Fixed 1.90%
 
01-Sep-2008 1.00% Fixed Kg 1.00%    
 
18-Jul-2007 1.00%   m   1.00% Fixed
 
15-Jul-2006 1.00% Kg 1.00%   Fixed  
 
05-May-2005 1.00% Fixed 1.00%   Kg  
 
37069092 Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhi 15-Nov-2016 Fixed   1.50% 1.50%    
 
23-Nov-2015 Fixed   1.90%   1.90%  
 
01-Sep-2008   1.00% 1.00% Kg   Fixed
 
18-Jul-2007 m   Fixed 1.00% 1.00%  
 
15-Jul-2006 1.00% 1.00%     Fixed Kg
 
05-May-2005   1.00% Kg 1.00% Fixed  
 

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What is New?

Date: 12-04-2024
NOTIFICATION No. 09/2024 – CENTRAL TAX
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 08-04-2024
Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 04-04-2024
Notification No. 27/2024 - Customs (N.T.)
Exchange Rate Notification No. 27/2024-Cus (NT) dated 04.04.2024-reg

Date: 26-03-2024
Notification No. 24/2024 - Customs (N.T.)
Exchange Rate Notification No. 24/2024-Cus (NT) dated 26.03.2024-reg

Date: 14-03-2024
NOTIFICATION No. 17/2024-Customs
Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices.

Date: 12-03-2024
NOTIFICATION No. 15/2024-Customs
Seeks to amend specific tariff items in Chapter 90 of the 1st schedule of Customs Tariff Act, 1975.

Date: 12-03-2024
NOTIFICATION No. 16/2024-Customs
Seeks to amend Notification No. 50/2017-Customs dated 30.06.2017 so as to change the applicable BCD rate on specified parts of medical X-ray machines.

Date: 07-03-2024
Notification No. 18/2024 - Customs (N.T.)
Exchange Rate Notification No. 18/2024-Cus (NT) dated 07.03.2024-reg

Date: 06-03-2024
Notification No. 13/2024-Customs
Seeks to amend notification No. 50/2017- Customs dated 30.06.2017, in order to reduce the BCD on imports of meat and edible offal, of ducks, frozen, subject to the prescribed conditions, with effect from 07.03.2024.



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