TaxTMI 
TaxTMI 
Third Schedule
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....igures and word "25 paise", the figures and word "50 paise" shall be substituted; (b) in sub-heading No. 2202.11, for the entry in column (4), the entry "75 paise" shall be substituted; (c) in sub-heading No. 2202.12, for the entry in column (4), the entry "80 paise" shall be substituted; (d) in sub-heading No. 2202.13, for the entry in column (4), the entry "90 paise" shall be substituted; (e) in sub-heading No. 2202.14, in column (4), for the figures and word "65 paise", the figures and word "90 paise" shall be substituted; (5) in Chapter 26, for NOTES 2 and 3, the following NOTES shall be substituted, namely: - "2. For the purposes of heading Nos. 26.01 to 26.17, the term "Ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Heading Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading No. 26.20 applies only to ash and residues of a kin....
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....following NOTE shall be substituted, namely:- '6. (a) In heading Nos. 39.01 to 39.14, the expression "primary forms" applies only to the following forms:― (i) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (ii) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. (b) Notwithstanding anything contained in NOTE 3 to this Chapter, heading Nos. 39.01 to 39.14 shall also include primary forms obtained from conversion of another primary form, falling under the same heading, and such conversion shall amount to "manufacture".'; (b) for NOTE 13, the following NOTE shall be substituted, namely:- '13. Notwithstanding anything contained in NOTE 12 to this Chapter, in heading Nos. 39.09, 39.21, 39.23, 39.24, 39.25 and 39.26, "rigid polyurethane foam" means cellular polyurethane with compressive strength of 0.418 to 28.14 Kg./Cm² and flexural strength of 1.05 to 28.14 Kg./Cm³ when tested in accordance with American Standard (Designation ASTM-D-2341).'; (c) after NOTE 14, the following NOTE shall be inserte....
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....tries relating thereto shall be omitted; (h) sub-heading Nos. 5206.31, 5206.32, 5206.33, 5206.34, 5206.35 and 5206.36 shall be renumbered as sub-heading Nos. 5206.11, 5206.12, 5206.13, 5206.14, 5206.15 and 5208.16, respectively; (15) in Chapter 70,- (a) in NOTE 1, in item (c), for the words "fittings or insulating material", the words "fittings of insulating material" shall be substituted; (b) in heading No. 70.14, in column (4), for the figures and abbreviation "30%", the figures and abbreviation "35%" shall be substituted; (16) in Section XV, for the NOTE, the following NOTES shall be substituted, namely:-- 'NOTES 1. This Section does not cover: (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (heading Nos. 32.07 to 32.10, 32.12, 32.13 or 32.15); (b) Ferro-cerium or other pyrophoric alloys (heading No. 36.06); (c) Headgear or parts thereof of Chapter 65; (d) Umbrella frames or other articles of Chapter 66; (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) Articles....
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....udes a reference to alloys which, by virtue of NOTE 3 above, are to be classified as alloys of that metal. 5. Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of NOTE 3, it is classified; and (c) A cermet of heading No. 81.13 is regarded as a single base metal. 6. In this Section, the following expressions have the meanings hereby assigned to them: (a) WASTE AND SCRAP: Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b) POWDERS: Products of which 90% or more by w....
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....re of boron -0.3% or more of chromium -0.3% or more of cobalt -0.4% or more of copper -0.4% or more of lead -1.65% or more of manganese -0.08% or more of molybdenum -0.3% or more of nickel -0.06% or more of niobium -0.6% or more of silicon -0.05% or more of titanium -0.3% or more of tungsten (wolfram) -0.1% or more of vanadium -0.05% or more of zirconium -0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. (g) REMELTING SCRAP INGOTS OF IRON OR STEEL: Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (h) GRANULES: Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm. (ij) SEMI-FINISHED PRODUCTS: Continuous cast products of solid section, whether or not subjected to primary ho....
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.... to any of the definitions at (ij), (k), (1) or (m) above or to the definition of wire. Chapter 72 does not include products of heading No. 73.01 or 73.02. (o) WIRE: Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products. (p) HOLLOW DRILL BARS AND RODS: Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading No. 73.04. (q) SKELP: Hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge. 2. Ferrous metals clad with another ferrous metals are to be classified as products of the ferrous metal predominating by weight. 3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, accord....
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....r Metal containing at least 97.5% by weight of copper provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Ag . . . . Silver 0.25 As . . . . Arsenic 0.5 Cd . . . . Cadmium 1.3 Cr . . . . Chromium 1.4 Mg . . . . Magnesium 0.8 Pb . . . . Lead 1.5 S . . . . Sulphur 0.7 Sn . . . . Tin 0.8 Te . . . . Telurium 0.8 Zn . . . . Zinc 1 Zr . . . . Zirconuim 0.3 Other elements* each 0.3 *Other elements are, for example, A1, Be, Co, Fe, Mn, Ni, Si. (b) COPPER ALLOYS: Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements shall be greater than the limit specified in the foregoing table; or (ii) the total content by weight of such other elements exceeds 2.5%. (c) MASTER ALLOYS: Alloys containing with other elements more than 10% by weight of ....
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....(including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. In the case of heading No. 74.14, however, the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. (g) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rec- tangles" of which two opposite sides are convex arcs, the other two sides being straight of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width. -of a shape other than r....
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.... copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.'; (20) in Chapter 75, below the title of the Chapter, the following NOTE shall be inserted, namely:― NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in cous, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one- tenth of the width. The expression also covers cast or sintered products, o....
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.... that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Nickel, not alloyed: Metal containing by weight at least 99% of nickel plus cobalt, provided that: (i) the cobalt content by weight does not exceed 1.5%, and ....
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....sumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangula....
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....ble; (ii) the total content by weight of such other elements exceeds 1%.'; (22) in Chapter 78, for the NOTE, the following NOTE shall be substituted, namely:― 'NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), pr....
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....llow products, coiled or not, which have uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the expression "refined lead" means: Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Ag Silver 0.02 As Arsenic 0.005 Bi Bismuth 0.05 Ca Calcium 0.002 Cd ....
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....s with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) PLATES. SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. Heading No. 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that....
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..... The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded, or drawn products, in coils, which have uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles o....
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.... to them: (a) Tin, not alloyed: Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Bi Bismuth 0.1 Cu Copper 0.4 (b) Tin alloys: Metallic substances in which tin predominates by weight over each of the other elements, provided that: (i) the total content by weight of such other elements exceeds 1%; or (ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.'; (25) in Chapter 81, below the title of the Chapter, the following NOTE shall be inserted, namely: - 'NOTE NOTE 1 to Chapter 74, defining "bars and rods", "profiles", "wire" and "plates, sheets, strip and foil" applies, mutatis mutandis, to this Chapter.'; (26) in Chapter 82, after NOTE 2, the following NOTE shall be inserted, namely:- "3. Sets consisting of one or more knives of heading No. 82.11 and at least an equal number of arti....
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....06" shall be substituted; (b) after NOTE 5, the following NOTE shall be inserted, namely:- "6. In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (including 'blank', that is, an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part), into complete or finished article shall amount to 'manufacture'."; (31) in Chapter 87, in heading No. 87.16, in column (4), for the figures and abbreviation "15%", the figures and abbreviation "20%" shall be substituted; (32) in Chapter 89,- (a) for the word "NOTE", occurring below the title of the Chapter, the word "NOTES" shall be substituted; (b) the existing NOTE shall be numbered as NOTE 1, and after NOTE 1, as so numbered, the following NOTE shall be inserted, namely:- '2. In heading No. 89.08, "Light Displacement Tonnage (LDT)" means LDT in 'metric tonnes as per Builder's Register LDT refe....
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....R STEEL), CONTAINING METALS OR METALLIC COMPOUNDS 12% 26.21 2621.00 OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP) 12%"; (2) in Chapter 27,- (a) after sub-healing No. 2710.13, the following sub-heading shall be inserted, namely:- "2710.14 --Raw Naphtha Rs. 2,750 per kilo litre at 15° C"; (b) for sub-heading Nos. 2710.41 and 2710.49, the following sub-heading shall be substituted, namely: - "2710.40 -Diesel oil, not elsewhere specified, that is to say, any hydrocarbon oil, which satisfies the following requirements :- (i) has a smoke point of less than 10 millimetres; (ii) leaves carbon residue of not less than 1/4 per cent. by weight when tested by Ramsbottom Carbon Residue Apparatus; (iii) is as dark as, or darker than. 0.04 Normal Iodine solution when tested by colour comparison test; and (iv) possesses a viscosity of less than 100 seconds by Redwood I Viscometer at 37.8°C Rs. 155 per kilo litre at 15° C"; (c) for sub-heading Nos. 2713.31, 2713.32 and 2713.39, the following sub-heading shall be substituted, namely:- "2713.30 - Other residues of petroleum oils or of oil....
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.... (c) for heading Nos. 39.07 and 39.08, the following headings shall be substituted, namely:- "39.07 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS, POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS 3907.10 -Polyacetals 60% 3907.20 -Other polyethers 60% 3907.30 -Epoxide resins 60% 3907.40 -Polycarbonates 60% 3907.50 -Alkyd resins including maleic resins and fumeria resins 60% 3907.60 -Polyethylene terephthalate 60% 3907.70 -Diallylphthalate resins 60% 3907.80 -Polybutylene terephthalate 60% -Other polyesters : 3907.91 --Unsaturated 60% 3907.99 --Other 60% 39.08 POLYAMIDES IN PRIMARY FORMS 3908.10 -Polyamide-6, -11, -12, -6, 6, -6, 9, -6, 10 or -6, 12 60% 3908.90 -Other 60%"; (d) for heading Nos. 39.11, 39.12 and 39.13, the following headings shall be substituted, namely :- "'39.11 PETRO....
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....D STRIP, OF PLASTICS, NON-CELLULAR, WHETHER LACQUERED OR METALLISED OR LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS OR NOT -Of polymers of vinyl chloride : 3920.11 --Rigid, plain 60% 3920.12 --Flexible, plain 60% 3920.13 --Rigid, lacquered 60% 3920.14 --Flexible lacquered 60% 3920.15 -Rigid metallised 60% 3920.16 -Flexible, metallised 60% 3920.17 -Rigid, laminated 60% 3920.18 --Flexible, laminated 60% 3920.19 --Other 60% -Of regenerated cellulose: 3920.21 --Film, plain 60% 3920.22 --Film, lacquered 60% 3920.23 --Film, metallised 60% 3920.24 --Film, laminated 60% 3920.25 --Sheet, plain 60% 3920.26 --Sheet, lacquered 60% 3920.27 --Sheet, metallised 60% 3920.28 --Sheet, laminated 60% 3920.29 --Other 60% -Of other plastics : ....
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....he following sub-heading shall be substituted, namely:- "4811.30 -Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives) 35% plus Rs. 1,600 per tonne"; (b) for heading Nos. 48.17 and 48.18, the following headings shall be substituted, namely:- "48.17 4817.00 ENVELOPES, LETTER CARDS, PLAIN POST-CARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPER-BOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY 12% 48.18 4818.00 TOILET PAPER, HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLECLOTHES, SERVIETTES, NAPKINS FOR BABIES, TAMPOONS, BEDSHEETS AND SIMILAR HOUSE-HOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES 12% 48.19 CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS OF PAPER, PAPER-BOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE -Cartons, boxes, containers and case....
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....nd 5206.91 to 5206.94, as the case may be, depending upon the average count of yarn in the fabric and the value per square metre of the fabric 52.08 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10, 52.11 AND 52.12),- (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 5208.10 -Processed without the aid of power or steam Fifty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206 16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric - Processed with the aid of power or steam : 5208.21 --Processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms Forty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average coun....
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....tes and universal plates : 7208.11 --Exceeding 5 mm in thickness Rs. 400 per tonne 7208.19 -- Other Rs. 550 per tonne -Sheets: 7208.21 -- Exceeding 5 mm in thickness Rs. 400 per tonne 7208.29 -- Other Rs. 550 per tonne - Strips: 7208.31 -- Exceeding 5 mm in thickness Rs. 400 per tonne 7208.39 -- Other Rs. 550 per tonne 7208.40 Skelp Rs. 550 per tonne -Other flat products: 7208.91 --Exceeding 5 mm in thickness Rs. 400 per tonne 7208.99 -- Other Rs. 550 per tonne 72.09 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLD-REDUCED), NOT CLAD, PLATED OR COATED 7209.10 - Plates Rs. 800 per tonne 7209.20 -Sheets Rs. 800 per tonne 7209.30 - Strips Rs. 800 per tonne 7209.90 -Other Rs. 800 per tonne 72.10 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A....
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....T-ROLLED, IN IRREGULARLY WOUND COILS, OF IRON OR NON-ALLOY STEEL 7213.10 -Of free-cutting steel Rs. 400 per tonne 7213.90 -Other Rs. 400 per tonne 72.14 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL, NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, HOT-DRAWN OR HOT-EXTRUDED BUT INCLUDING THOSE TWISTED AFTER ROLLING 7214.10 -Forged Rs. 550 per tonne 7214.20 -Of free-cutting steel Rs. 400 per tonne 7214.90 -Other Rs. 400 per tonne 72.15 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL 7215.10 -Of free-cutting steel not further worked than cold-formed or cold-finished Rs. 800 per tonne 7215.20 -Other, not further worked than cold-formed or cold-finished Rs. 800 per tonne 7215.30 -Plated or coated with zinc Rs. 1,200 per tonne 7215.40 -Plated or coated with other base metals Rs. 1,200 per tonne 7215.90 -Other Rs. 400 per tonne 72.16 ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL 7216.10 -Not fur....
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.... RODS, OF ALLOY OR NON-ALLOY STEEL 72.24 7224.00 OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL Rs. 1,500 per tonne 72.25 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE 7225.10 -Of silicon-electrical steel Rs. 1,500 per tonne 7225.20 -Of high speed steel Rs. 1,500 per tonne 7225.30 -Other, not further worked than hot-rolled, whether or not in coils Rs. 1,500 per tonne 7225.40 -Other, not further worked than cold-rolled (cold-reduced) Rs. 1,500 per tonne 7225.90 -Other Rs. 1,500 per tonne 72.26 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM 7226.10 -Of silicon-electrical steel Rs. 1,500 per tonne 7226.20 -Of high speed steel Rs. 1,500 per tonne -Other : 7226.91 --Not further worked than hot-rolled Rs. 1,500 per tonne 7226.92 --Not further worked than cold-rolled (cold-reduced) Rs. 1,500 per tonne 7....
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....FROM ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL 7301.10 -Sheet piling Rs. 400 per tonne 7301.20 -Angles, shapes and sections Rs. 400 per tonne 73.02 RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK-RAILS AND RACK RAILS, SWITCH BLADES, CROSSING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL, CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR JOINTING OR FIXING RAILS 7302.10 -Rails Rs. 400 per tonne 7302.20 -Sleepers (cross-ties) Rs. 400 per tonne 7302.90 -Other 15% 73.03 7303.00 TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON Rs. 100 per tonne 73.04 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL 7304.10 -Of iron Rs. 100 per tonne 7304.90 -Other Rs. 1,500 per tonne 73.05 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING INTERNAL AND ....
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....E OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL 15% 73.14 7314.00 CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL 15% 73.15 7315.00 CHAIN AND PARTS THEREOF, OF IRON OR STEEL 15% 73.16 7316.00 ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL 15% 73.17 7317.00 NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING NO. 83.05) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER 15% 73.18 SCREWS, BOLTS, NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL 7318.10 -Threaded articles 20% -Non-threaded articles : 7318.21 --Circlips 20% 7318.29 --Other 15% 7318.90 -Other 15% 73.19 7319.00 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET H....
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....Rs. 6,200 per tonne 74.02 7402.00 UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING Rs. 6,200 per tonne 74.03 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT Refined Copper: 7403.11 --Cathodes and sections of cathodes Rs. 6,200 per tonne 7403.12 -- Wire-bars Rs. 6,200 per tonne 7403.13 -- Billets Rs. 6,200 per tonne 7403.19 -- Other Rs. 6,200 per tonne - Copper alloys : 7403.21 -- Copper-zinc base alloys (brass) Rs. 6,200 per tonne 7403.22 -- Copper-tin base alloys (bronze) Rs. 6,200 per tonne 7403.23 -- Copper-nickel base alloys (cupronickel) or copper-nickel-zing base alloys (nickel silver) Rs. 6,200 per tonne 7403.29 - Other copper alloys (other than master alloys of heading No. 7405) Rs. 6,200 per tonne 74.04 7404.00 COPPER WASTE AND SCRAP Rs. 6,200 per tonne Rs. 6,200 per tonne 74.05 7405.00 MASTER ALLOYS OF COPPER 74.06 7406.00 COPPER POWDERS AND FLAKES 15% 74.07 ....
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.... COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7412.10 - Of refined copper 15% 7412.20 - Of copper alloys 15% 74.13 7413.00 STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF COPPER, NOT ELECTRICALLY INSULATED 20% 74.14 CLOTH (INCLUDING ENDLESS BANDS), GRILL AND NETTING, OF COPPER WIRE; EXPANDED METAL OF COPPER 7414.10 - Endless bands, for machinery 15% 7414.90 - Other 15% 74.15 NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN THOSE OF HEADING NO.83.05), AND SIMILAR ARTICLES, OF COPPER OR OF IRON OR STEEL WITH HEADS OF COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF COPPER 7415.10 Nails and tacks, drawing plus, staples and similar 15% articles 15% - Other articles, not threaded : 7415.21 - Washers (Including spring washers) 15% 7415.29 - Other 15% - Other threaded articles: 7415.31 -- Scre....
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....: 7507.11 --Of nickle, not alloyed 15% 7507.12 --Of nickel alloys 15% 7507.20 -Tube or pipe fittings 15% 75.08 7508.00 OTHER ARTICLES OF NICKEL 15%"; (11) In Chapter 76, for heading Nos. 76.01 to 76.13, the following headings shall be substituted, namely:- "76.01 UNWROUGHT ALUMINIUM, WHETHER OR NOT ALLOYED 7601.10 -Ingots, billets 50% plus Rs. 4,000 per tonne 7601.20 -Wire-bars 50% plus Rs. 4,000 per tonne 7601.30 -Wire-rods 50% plus Rs. 4,000 per tonne 7601.90 -Other 50% plus Rs. 4,000 per tonne 76.02 7602.00 ALUMINIUM WASTE AND SCRAP 50% plus Rs. 4,000 per tonne 76.03 7603.00 ALUMINIUM POWDERS AND FLAKES 50% plus Rs. 4,000 per tonne 76.04 ALUMINIUM BARS, RODS AND PROFILES, WHETHER OR NOT ALLOYED 7604.10 -Wire-rods 50% plus Rs. 4,000 per tonne -Profiles : 7604.21 --Hollow 50% plus Rs. 4,000 per tonne 7604.29 --Other 50% plus Rs. 4,000 per tonne 7604.....
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.... 7611.00 ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 20% 76.12 ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS (INCLUDING RIGID OR COLLAPSIBLĖ TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING 300 Ĺ, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT -Collapsible tubular containers : 7612.11 --Plain 20% 7612.12 --Lacquered 20% 7612.13 -Printed 20% 7612.19 --Other 20% -Other: 7612.91 --Plain 20% 7612.92 --Lacquered 20% 7612.93 --Printed 20% 7612.99 --Other 20% 76.13 ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS 7613.10 -Plain 20% 7613.20 -Lacquered 20% ....
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.....01 UNWROUGHT ZINC 7901.10 -Zinc, not alloyed Rs. 3,600 per tonne 7901.20 -Zinc alloys Rs. 3,600 per tonne 79.02 7902.00 ZINC WASTE AND SCRAP Rs. 3,600 per tonne 79.03 ZINC DUST, POWDERS AND FLAKES 7903.10 -Zinc dust 17% 7903.90 -Other 17% 79.04 ZINC BARS, RODS (INCLUDING WIRE-RODS), PROFILES AND WIRE 7904.10 -Zinc bars and rods (including wire-rods) Rs. 3,600 per tonne -Profiles : 7904.21 --Hollow 28% 7904.29 --Other Rs. 4,200 per tonne 7904.30 -Zinc wire Rs. 3,600 per tonne 79.05 ZINC PLATES, SHEETS (INCLUDING CIRCLES AND CALOTS), STRIP AND FOIL 7905.10 -Zinc Calots Rs. 5,225 per tonne 7905.90 -Other Rs. 4,200 per tonne 79.06 ZINC TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7906.10 -Zinc tubes and pipes 28% 7906.20 -Zinc tube or pipe fittings (for ....
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...., NIOBIUM (COLUMBIUM), RHENIUM AND THALLIUM, AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP 15% 81.13 8113.00 CERMETS AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% (16) in Chapter 82, for heading Nos. 82.01 to 82.08, the following headings shall be substituted, namely:- "82.01 8201.00 HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KINDUSEDIN AGRICULTURE, HORTICULTURE ON FORESTRY 20% 82.02 8202.00 HAND SAWS: BLADES FOR SAWS OF ALL KINDS (INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW BLADES) 20% 82.03 8203.00 FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE-CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND SIMILAR HAND TOOLS 20% 82.04 8204.00 HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING TORQUE METER WRENCHES BUT NOT INCLUDING TAP WRENCHES); INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES 20% 82.05 8205.00 HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS), NOT ELSEWHE....
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....TOMATIC DOOR CLOSERS OF BASE METAL 25% 83.03 8303.00 ARMOURED OR REINFORCED SAFES, STRONG-BOXES AND DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG-ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE METAL 35% 83.04 8304.00 FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT. OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING NO. 94.03 25% 83.05 8305.00 FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER CLIPS. LETTER CORNERS, PAPER CLIPS, INDEXING TAGS AND SIMILAR OFFICE ARTICLES, OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL 15% 83.06 8306.00 BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF BASE METAL; STATUFTTES AND OTHER ORNAMENTS: OF BASE METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL 20% 83.07 8307.00 FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS 15% 83.08 8308.00 CLASPS, FRAMES WITH CLASPS. BUCKLES, BUCKLE-CLASPS, HOOKS, EYES. EYELETS AND THE LIKE, OF BASE METAL. OF A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MA....