Reference by Customs Tariff Notification No: 21/01.03.2002 (S.No. 123)

Film and Video Cassettes for archival study
Films and video cassettes - Condition 14

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. 125)

Educational film -II
Films of a predominantly educational character.
Condition 15 Certificate from central Board of Film Sensor that the film is predominantly educational in character.

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. 128)

Educational film-Defence
Exposed cinematographic films - Condition 16

Basic Customs Duty : 10
Additional duty (CVD) : 0
Special Additional Duty : 4

Add Education Cess 2%+1%

Reference by Customs Tariff Notification No: 33/01.03.2003

Valuation of Cine Films only on cost of pring basis
In exercise of the powers conferred by sub-section (1) of section 25 of Custom Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts cinematographic, film, exposed and developed, falling under heading 3706 of the first schedule to the Custom Tariff Act, 1975 (51 of 1975), when imported into india,-

(a) from so much of the duty of customs leviable thereon which is specified in the said First schedule.

(b) from so much of additional duty leviable thereon under sub-section (1) of section 3 of the said Custom Tariff Act.

(c) from so much of special additional duty leviable thereon under sub-section (1) of section 3A of the said Customs Tariff Act, as in excess of the duties which would be leviable if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of-
(i) the cost of the print of ht cinematographic film; and the freight and insurance charges incurred in respect of the print of such cinematographic film.