Perfect on gallery to see film (7)
I believe the answer is:
acetate
'film' is the definition.
(type of material)
'perfect on gallery' is the wordplay.
'perfect' becomes 'ace' (ace can informally mean very good).
'on' says to put letters next to each other.
'gallery' becomes 'tate' (Tate Modern, Tate Britain etc).
'ace'+'tate'='ACETATE'
'to see' is the link.
(Other definitions for acetate that I've seen before include "Recording" , "film on overhead projector" , "Synthetic fabric" , "Transparent film" , "Visual aid" .)