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Excise Excise Duty Chapter Notes (2005) CHAPTER 37

CHAPTER 37

Photographic or cinematographic goods

NOTES

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.

3. In relation to product falling under headings 3701, 3702 and 3703, the process of cutting, slitting, perforation or any one or more of these processes shall amount to ‘manufacture’.

SUPPLEMENTARY NOTE

In this Chapter, the term “Central Board of Film Certiﬁcation” means the authority established under law in India for the purpose of certifying the ﬁlms.

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