Sub-Heading Notes
Reference by Customs Tariff Notification No: 21/01.03.2002 (S.No. 127)
Film sheets for printing of books
Exposed and developed film sheets for printing or reproduction o printed books (including covers for printed books), periodicals (including newspapers), music manuscripts, maps, charts, plans, drawings and designs.
Basic Customs Duty : 10
Additional duty (CVD) : 0
Special Additional Duty : 4
Add Education Cess 2%+1%
Reference by Customs Tariff Notification No: 21/01.03.2002 (S.No. 126)
Micro films of printed books.
Effective duty on microfilms of printed books (including covers for printed books), periodicals, (including newspapers) music manuscripts, maps, charts, plans drawings and designs.
Basic Customs Duty : 10
Additional duty (CVD) : 0
Special Additional Duty : 4
Add Education Cess 2%+1%
Reference by Customs Tariff Notification No: 21/01.03.2002 (S.No. 132)
Effective duty on Cine films
(1) Cinematographic films, exposed but not developed;
Cess on English Feature Films
In exercise of the powers conferred by sub-section (1) of section 3 of the Cine Workers Welfare Cess Act, 1981 (30 of 1981), the Central Government hereby specifies with effect from 20th November 1998 the rate of cess on English feature films as Rs. 2,000/- (Rupees two thousand only) per feature film.
Basic Customs Duty : Nil
Additional duty (CVD) : Nil
Special Additional Duty : Nil