1. This Chapter does not cover waste or scrap.
2. In this Chapter the word “Photographic” relates to the process by which Visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.
Other Notes : Year 2009
HS Classification Changes in Year 2007 - Hs codes 37022000 and 37052000 and their entries omitted by Finance Act 2006
Basic customs duty - Basic customs duty in this chapter by Schedule rate of duty.
Additional duty - CVD 8% and sub Heading 3705, 3706 is "0" by Central Excise Tariff Schedule.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2008
HS Classification Changes in Year 2007 - Hs codes 37022000 and 37052000 and their entries omitted by Finance Act 2006
Basic customs duty - Basic customs duty in this chapter by Schedule rate of duty.
Additional duty - In this Chapter by Central Excise Tariff Schedule.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2007
HS Classification Changes in Year 2007 - Hs codes 37022000 and 37052000 and their entries omitted by Finance Act 2006
Basic customs duty - Basic customs duty in this chapter by Schedule rate of duty.
Additional duty - In this Chapter by Central Excise Tariff Schedule.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2006
a. Basic custom duty : in this chapter by 21/01.03.2002.
b. Additional duty : In this chapter by Central Excise Tariff Schedule.
C. Education Cess : (EC) - of two percent on the aggregate of excise and customs duties under section 91(10 of Finance Act 2004 applicable on all goods in this Chapter. Impact of EC included in Additional duty and total duty with EC column.]