HS Code	Description	Primary rate
37061011	Made wholly in black and white and of a length not exceeding 4,000 m	10
37061012	Made wholly in black and white and of a length exceeding 4,000 m	10
37061013	Made wholly or partly in colour and of a length not exceeding 4,000 m	10
37061014	Made wholly or partly in colour and of a length exceeding 4,000 m	10
37061015	Children’s films certified by the Central Board of Film Certification to be “Children’s Film”	10
37061020	Documentary shorts, and films certified as such by the Central Board of Film Certification	10
37061030	News Reels and clippings	10
37061041	Made wholly in black and white	10
37061042	Made wholly or partly in colour	10
37061051	Patch prints, including Logos intended exclusively for the entertainment of children	10
37061052	Children’s film certified by the Central Board of Films Certification to be “Children’s Film”	10
37061059	Other	10
37061061	Certified as predominantly educational by the Central Board of Film Certification	10
37061062	Patch prints, including logos intended exclusively for educational purposes	10
37061063	Teaching aids including film strips of educational nature	10
37061069	Other	10
37061070	Short films not elsewhere specified or included	10
37061091	Audio-visual news or audio-visual views materials including news clippings	10
37061092	Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions	10
37061099	Other	10