HS Code	Description	Primary rate
37069011	Made wholly in black and white and of a length not exceeding 4,000 m	10
37069012	Made wholly in black and white and of a length exceeding 4,000 m	10
37069013	Made wholly or partly in colour and of a length not exceeding 4,000 m	10
37069014	Made wholly or partly in colour and of a length exceeding 4,000 m	10
37069015	Children’s films certified by the Central Board of Film Certification to be “Children’s Film”	10
37069020	Documentary shots, and films certified as such by the Central Board of Film Certification	10
37069030	News reels and clippings	10
37069041	Made wholly in black and white	10
37069042	Made wholly or partly in colour	10
37069051	Patch prints, including logos intended exclusively for the entertainment of children	10
37069052	Children’s film certified by the Central Board of Films Certification to be “Children’s film”	10
37069059	Other	10
37069061	Certified as predominantly educational by the Central Board of Film Certification	10
37069062	Patch prints, including logos intended exclusively for educational purposes	10
37069063	Teaching aids including film strips of educational nature	10
37069064	Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm	10
37069069	Other	10
37069070	Short film not elsewhere specified	10
37069091	Audio-visual news or audio-visual views materials including news clippings	10
37069092	Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions	10
37069099	Other	10