Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79

td colspan="3" valign="bottom" width="93">

? 372.9 per

 

 

 

 

 

 

 

 

gram of net

 

 

 

 

 

 

 

 

gold content

 

711301

Articles of jewellery and parts thereof, made of

Gms.

(.995

or

 

gold

 

 

 

 

more

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

purity)

in

 

 

 

 

 

 

 

 

the

 

 

 

 

 

 

 

 

 

 

jewellery

 

 

 

 

 

 

 

 

 

?

4332.2

 

 

 

 

 

 

 

 

per

kg

of

 

 

 

 

 

 

 

 

net

silver

 

711302

Articles of jewellery and parts thereof, made of

Kg

content

 

 

silver

 

 

 

 

(.999

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

purity)

in

 

 

 

 

 

 

 

 

the

 

 

 

 

 

 

 

 

 

 

jewellery

 

 

711399

Others

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

Articles of goldsmiths’ or silversmiths’ wares

 

 

 

 

 

7114

and  parts  thereof,  of  precious  metal  or  of

 

 

 

 

 

 

metal clad With precious metal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

?

4332.2

 

 

 

 

 

 

 

 

per

kg

of

 

 

 

 

 

 

 

 

net

silver

 

711401

Articles made of silver

 

 

 

Kg

content

 

 

 

 

 

 

 

 

 

(.999

 

 

 

 

 

 

 

 

 

purity)

in

 

 

 

 

 

 

 

 

the article

 

 

711499

Others

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

7115

Other articles of precious metal or of metal

 

Nil

 

clad with precious metal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Articles   of   natural   or   cultured   pearls,

 

 

 

7116

precious  or  semi-precious  stones  (natural,

 

Nil

 

 

synthetic or reconstructed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7117

Imitation jewellery

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

711701

Brass jewellery

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

711702

Aluminium  jewellery

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

711703

Plastic  Imitation

Jewellery

with

or  without

 

1.3%

 

embellish-ments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

711704

Plastic bangles with or  without

embellishments

 

1.3%

 

 

 

 

 

 

 

 

 

711705

Stainless steel jewellery

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

711706

Iron jewellery

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

711707

Glass jewellery

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

711799

Others

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

 

7118

Coin

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 72

 

 

 

 

 

IRON AND STEEL

 

 

 

 

 

 

 

 

 

7201

Pig iron

and spiegeleisen in

pigs,

blocks or

 

1.5%

 

other primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7202

Ferro alloys

 

 

 

 

 

1.1%

 

 

 

 

 

 

 

Ferrous products obtained by direct reduction

 

 

 

 

of iron ore and other spongy ferrous products,

 

 

 

7203

in lumps, pellets or similar forms; iron having

 

1.1%

 

 

minimum  purity  by  weight  of  99.94%,  in

 

 

 

 

lumps, pellets or similar forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7204

Ferrous

waste

and  scrap;

remelting

scrap

 

Nil

 

ingots of iron or steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7205

Granules

and

powders,

of

pig

iron,

 

1.1%

 

spiegeleisen, iron or steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Iron  and  non-alloy  steel  in  ingots  or  other

 

 

 

7206

primary  forms  (excluding  iron  of  heading

 

1.1%

 

 

7203)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

7207

Semi-finished  products  of  iron  or  non-alloy

 

1.5%

 

steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Flat-rolled products of iron or non-alloy steel,

 

 

 

7208

of a width of 600 mm or more, hot-rolled, not

 

1.6%

 

 

clad, plated or coated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Flat-rolled products of iron or non-alloy steel,

 

 

 

7209

of a width of 600 mm or more, cold-rolled

 

1.6%

 

 

(cold-reduced), not clad, plated or coated

 

 

 

 

 

 

 

Revised All Industry Rates(AIRs) of Duty Drawback  under Customs, Chapter 70-79

 

CUSTOMS (N.T.) Notification No. 07 of 2020 dated 28th January, 2020

Notification no 07/2020 Customs(Non Tariff) date on 28th  January, 2020  

Revised All Industry Rates(AIRs) of Duty Drawback notified.

The extract of CUSTOMS (N.T.) Notification No. 07/2020- CUSTOMS is given below:

 Notification No. 07/2020-CUSTOMS(Non Tariff Notification)

 

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback ,Chapter 01-05

 

 Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 13-24

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 32-42

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 60-69

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 80-89

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 07/2020-CUSTOMS (N.T.)

 

New Delhi, the 28th January, 2020

 

G.S.R.        (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the

 

Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/2018-Customs (N.T.), dated the 6th December, 2018 published videnumber G.S.R. 1180(E), dated the 6th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-

 

Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.

 

(2)               The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule.

 

(3)               Notwithstanding anything contained in the said Schedule, -

 

(i)                 all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters;

 

(ii)               any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule;

 

(iii)             the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506.

 

(4)               The figures 213">

 

 

 

 

 

 

Flat-rolled products of iron or

non-alloy steel,

 

 

 

7210

of a width of 600 mm or more, clad, plated or

 

1.6%

 

 

coated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Flat-rolled products of iron or non-alloy steel,

 

 

 

7211

of  a  width  of  less  than  600  mm,  not  clad,

 

1.6%

 

 

plated or coated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Flat-rolled products of iron or non-alloy steel,

 

 

 

7212

of a width of less than 600 mm, clad, plated or

 

1.6%

 

 

coated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7213

 

 

(5)               The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).

 

(6)               An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valoremrate of drawback shown in column (4) to one and half times the tax invoice value.

 

(7)               The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

 

(8)               Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

 

(9)               The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, -

 

(i)                 manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);

 

(ii)               manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy :

 

Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table given below;

 

(iii)             manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;

 

(iv)             manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones;

 

(v)               manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated the 1st April, 1997.

 

(10)           Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. 

(11)           The term “articles of leather” in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of leather notwithstanding that such article is made of leather and any other material.

 

(12)           The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.

 

(13)           The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”.

 

(14)           The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”.

 

(15)           In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight.

 

(16)           The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”.

 

(17)           In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : -

 

(i)                 French point or Paris point or Continental Size above 33;

 

(ii)               English or UK adult size 1 and above; and

 

(ii)               American or USA adult size 1 and above.

 

(18)           In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :-

 

(i)                 French point or Paris point or Continental Size upto 33;

 

(ii)               English or UK children size upto 13; and

 

(iii)             American or USA children size upto 13.

 

(19)           The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs.

 

(20)           The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver.

 

(21)           “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit.

 

  1. All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.

 

  1. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap.

 

  1. This notification shall come into force on the 4th day of February, 2020.

 

 

 

 

 

 

 

 

 

CHAPTER – 70

 

 

 

 

 

 

 

 

 

Bars  and

rods,

hot-rolled,

in

irregularly

 

1.6%

 

wound coils, of iron or non-alloy steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other bars and rods of iron or non-alloy steel,

 

 

 

7214

not  further

worked than  forged,

hot-rolled,

 

1.6%

 

hot-drawn  or  hot-extruded,  but  including

 

 

 

 

 

 

 

those twisted after rolling

 

 

 

 

 

 

 

 

 

 

 

 

 

7215

Other bars and rods of iron or non-alloy steel

 

1.6%

 

 

 

 

 

 

7216

Angles, shapes and sections of iron or non-

 

1.6%

 

alloy steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7217

Wire of iron or non-alloy steel

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

7218

Stainless  steel  in

ingots  or

other  primary

 

1.6%

 

forms; semi-finished products of stainless steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7219

Flat-rolled

products  of

stainless

steel,

of

a

 

1.6%

 

width of 600 mm or more

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7220

Flat-rolled

products  of

stainless

steel,

of

a

 

 

 

width of less than 600 mm

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

722001

Of thickness 0.25 mm or less

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

722099

Others

 

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

7221

Bars

and

rods,

hot-rolled,

in

irregularly

 

1.6%

 

wound coils, of stainless steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7222

Other bars and rods of stainless steel; angles,

 

1.6%

 

shapes and sections of stainless steel

 

 

 

 

 

 

 

 

 

 

 

 

 

7223

Wire of stainless steel

 

 

 

1.6%

 

 

 

 

 

 

 

Other alloy steel in ingots or other primary

 

 

 

7224

forms; semi-finished products of other alloy

 

1.6%

 

 

steel

 

 

 

 

 

 

 

 

 

 

 

 

 

7225

Flat-rolled products of other alloy steel, of a

 

1.6%

 

width of 600 mm or more

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7226

Flat-rolled products of other alloy steel, of a

 

1.6%

 

width of less than 600 mm

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7001

Cullet  and

other waste

and

scrap

of  glass;

 

Nil

 

glass in the mass

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7002

Glass  in

balls  (other  than

microspheres

of

 

1.3%

 

heading 7018), rods or tubes, unworked

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cast  glass  and  rolled  glass,  in  sheets  or

 

 

 

7003

profiles, whether or not having an absorbent,

 

1.3%

 

reflecting  or  non-reflecting  layer,  but  not

 

 

 

 

 

 

 

otherwise worked

 

 

 

 

 

 

 

 

 

 

 

Drawn  glass  and  blown  glass,  in  sheets,

 

 

 

7004

whether or not having an absorbent, reflec-

 

1.3%

 

ting or non-reflecting layer, but not otherwise

 

 

 

 

 

 

 

worked

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Float  glass  and  surface  ground  or  polished

 

 

 

7005

glass,  in

sheets,

whether

or  not

having

an

 

1.3%

 

absorbent, reflecting or non-reflecting layer,

 

 

 

 

 

 

 

but not otherwise worked

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Glass of  heading 7003, 7004 or 7005, bent,

 

 

 

7006

edge-worked, engraved, drilled, enamelled or

 

1.3%

 

otherwise worked, but not framed or fitted

 

 

 

 

 

 

 

 

 

 

 

 

 

7227

Bars

and

rods,

hot-rolled,

in

irregularly

 

1.6%

 

wound coils, of other alloy steel

 

 

 

 

 

 

 

 

 

 

 

Other  bars  and  rods  of  other  alloy  steel;

 

 

 

7228

angles,  shapes  and  sections,

of

other  alloy

 

 

 

steel; hollow drill bars and rods, of alloy or

 

 

 

 

 

 

 

 

non-alloy steel

 

 

 

 

 

 

722801

Hollow drill bars and rods, of non-alloy steel

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

722899

Others

 

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

 

 

with other materials

 

 

 

 

 

 

 

7007

Safety

glass,

consisting

of

toughened

 

1.3%

 

(tempered) or laminated glass

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7008

Multiple-walled insulating units of glass

 

1.3%

 

 

 

 

 

 

 

 

 

 

7009

Glass

mirrors,  whether

or

not

framed,

 

 

 

including rear-view mirrors

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

700901

Bicycle Mirror

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

700999

Others

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

Carboys,  bottles,  flasks,  jars,  pots,  phials,

 

 

 

 

ampoules and other containers, of glass, of a

 

 

 

7010

kind used for the conveyance or packing of

 

1.3%

 

 

goods; preserving jars of glass; stoppers, lids

 

 

 

 

and other closures, of glass

 

 

 

 

 

 

 

 

 

 

 

 

 

Glass envelopes (including bulbs and tubes),

 

 

 

7011

open, and glass parts thereof, without fittings,

 

1.3%

 

for electric lamps, cathode-ray tubes or the

 

 

 

 

 

 

 

like

 

 

 

 

 

 

 

 

 

7012

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Glassware of a kind used for table, kitchen,

 

 

 

7013

toilet,  office,

indoor  decoration

or

similar

 

 

 

purposes (other than that of heading 7010 or

 

 

 

 

 

 

 

 

7018)

 

 

 

 

 

 

 

 

 

701301

Hand-cut lead crystal glassware

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

701302

Opal glassware/kitchenware

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

Jars,  perfume  bottles,  candle  plates/coasters,

 

 

 

701303

votives,  lotion  bottles/soap-dishes,  ornamental

 

1.3%

 

 

spheres/stars/bells

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

701399

Others

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

Signalling glassware and optical elements of

 

 

 

7014

glass (other than those of heading 7015), not

 

1.3%

 

 

optically worked

 

 

 

 

 

 

 

 

Clock or watch glasses and similar glasses, for

 

 

 

 

non-corrective   or   corrective   spectacles,

 

 

 

7015

curved,

bent,

hollowed

or

the

like;  not

 

1.3%

 

optically  worked;  hollow  glass  spheres  and

 

 

 

 

 

 

 

their segments, for the manufacture of such

 

 

 

 

glasses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

 

Tariff Item

Description of goods

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Paving blocks, slabs, bricks, squares, tiles and

 

 

 

 

 

other  articles  of  pressed  or  moulded  glass,

 

 

 

 

 

whether  or  not  wired,  of  a  kind  used  for

 

 

 

 

 

building or construction purposes; glass cubes

 

 

 

 

7016

and other glass small wares, whether or not

 

1.3%

 

 

 

on   a   backing,   for   mosaics   or   similar

 

 

 

 

 

decorative  purposes;  leaded  lights  and  the

 

 

 

 

 

like; multi-cellular or  foam glass in blocks,

 

 

 

 

 

panels, plates, shells or similar forms

 

 

 

 

 

 

 

 

 

 

 

Laboratory, hygienic or pharmaceutical

 

 

 

 

7017

glassware, whether or not graduated or

 

 

 

 

 

calibrated

 

 

 

 

701701

Laboratory Glass ware

 

1.3%

 

 

 

 

 

 

 

 

701799

Others

 

1.3%

 

 

 

 

 

 

 

 

 

Glass   beads,   imitation   pearls,   imitation

 

 

 

 

 

precious or semi-precious stones and similar

 

 

 

 

 

glass  smallwares,  and  articles  thereof  other

 

 

 

 

7018

 

7229

Wire of other alloy steel

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 73

 

 

 

 

 

 

ARTICLES OF IRON OR STEEL

 

 

 

 

 

 

 

Sheet piling of iron or steel, whether or not

 

 

 

7301

drilled,  punched

or  made  from

assembled

 

1.6%

 

elements; welded angles, shapes and sections,

 

 

 

 

 

 

 

of iron or steel

 

 

 

 

 

 

 

Railway   or   tramway   track   construction

 

 

 

 

material of iron or steel, the following: rails,

 

 

 

 

check-rails  and  rack  rails,  switch  blades,

 

 

 

7302

crossing frogs, point rods and other crossing

 

1.6%

 

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

 

 

 

 

 

 

 

 

7303

Tubes, pipes and hollow profiles, of cast iron

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

7304

Tubes, pipes and hollow profiles, seamless, of

 

 

 

iron (other than cast iron) or steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

730401

Of mild carbon steel

 

 

1.6%

 

 

 

 

 

 

 

730402

Of alloy or stainless steel

 

 

1.6%

 

 

 

 

 

 

 

730499

Of others

 

 

1.6%

 

 

 

 

 

 

 

Other tubes and pipes (for example, welded,

 

 

 

7305

riveted or  similarly closed), having

circular

 

1.6%

 

cross-sections, the external diameter of which

 

 

 

 

 

 

 

exceeds 406.4 mm, of iron or steel

 

 

 

 

 

 

 

 

 

 

Other  tubes,  pipes  and  hollow  profiles  (for

 

 

 

7306

example,  open  seam  or  welded,  riveted  or

 

1.6%

 

 

similarly closed), of iron or steel

 

 

 

 

 

 

 

 

 

7307

Tube or pipe fittings (for example, couplings,

 

 

 

elbows, sleeves), of iron or steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

730701

Of alloy or stainless steel

 

 

1.6%

 

 

 

 

 

 

 

730799

Of others

 

 

1.6%

 

 

 

 

 

 

 

Structures (excluding prefabricated buildings

 

 

 

 

of heading 9406) and parts of structures (for

 

 

 

 

example,  bridges  and  bridge-sections,  lock-

 

 

 

 

gates,  towers,  lattice  masts,  roofs,  roofing

 

 

 

7308

frame-works,  doors  and  windows  and  their

 

1.6%

 

frames  and  thresholds  for  doors,  shutters,

 

 

 

 

than imitation jewellery; glass eyes other than

 

 

 

 

prosthetic articles; statuettes and other orna-

 

 

 

 

 

 

 

 

 

 

ments  of  lamp-worked  glass,  other  than

 

 

 

 

 

imitation  jewellery;  glass  microspheres  not

 

 

 

 

 

exceeding 1 mm in diameter

 

 

 

 

 

 

 

 

 

 

701801

Glass Beads and articles thereof

 

1.3%

 

 

 

 

 

 

 

 

701899

Others

 

1.3%

 

 

 

 

 

 

 

 

7019

Glass fibres (including glass wool) and articles

 

1.3%

 

 

thereof (for example, yarn, woven fabrics)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7020

Other articles of glass

 

 

 

 

 

 

 

 

 

 

702001

Glass Artware / Handicrafts

Kg

4%

29.6

 

 

 

 

 

 

 

702002

Glass Artware / Handicrafts made of two or more

Kg

2.2%

19.5

 

ply glass with or without metallic fusion

 

 

 

 

 

 

 

 

 

 

 

 

702003

Glass Refills Silver Coated for Vacuum Flasks

Kg

5.1%

15.6

 

 

 

 

 

 

 

702004

Glass Artware / Handicrafts with silver coating

Kg

3.4%

19.6

 

 

 

 

 

 

 

702005

Glass Artware / Handicrafts with glass chatons

Kg

2.2%

19.5

 

 

 

 

 

 

 

702006

Glass artware/ handicrafts with LED

Kg

4.8%

34.9

 

 

 

 

 

 

 

702099

Others

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

balustrades, pillars and columns), of iron or

 

 

 

 

steel;  plates,  rods,  angles,  shapes,  sections,

 

 

 

 

tubes  and  the  like,  prepared  for  use  in

 

 

 

 

structures, of iron or steel

 

 

 

 

 

Reservoirs, tanks, vats and similar containers

 

 

 

 

for any material (other than compressed or

 

 

 

7309

liquefied gas), of iron or steel, of a

capacity

 

1.6%

 

exceeding 300L, whether or not lined or heat-

 

 

 

 

 

 

 

insulated, but not fitted with mechanical or

 

 

 

 

thermal equipment

 

 

 

 

 

Tanks, casks, drums, cans, boxes and similar

 

 

 

 

containers,  for  any  material  (other  than

 

 

 

7310

compressed or liquefied gas), of iron or steel,

 

1.6%

 

of a capacity not exceeding 300L, whether or

 

 

 

 

 

 

 

not lined or heat-insulated, but not fitted with

 

 

 

 

mechanical or thermal equipment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

7311

Containers for compressed or liquefied gas, of

 

1.6%

 

iron or steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stranded wire, ropes, cables, plaited bands,

 

 

 

7312

slings  and  the  like,  of  iron  or  steel,  not

 

1.6%

 

 

electrically insulated

 

 

 

 

 

 

 

 

 

 

 

Barbed wire of iron or steel; twisted hoop or

 

 

 

7313

single

flat wire, barbed

or not, and

loosely

 

1.6%

 

twisted double wire, of a kind used for fencing

 

 

 

 

 

 

 

of iron or steel

 

 

 

 

 

 

Cloth (including endless bands), Grill, netting

 

 

 

7314

and fencing, of iron or steel wire; expanded

 

1.6%

 

 

metal of iron or steel

 

 

 

 

 

7315

Chain and parts thereof, of iron or steel

 

 

 

 

 

 

 

 

 

 

 

731501

Industrial roller chains

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

731599

Others

 

 

 

 

1.6%

 

 

 

 

 

 

7316

Anchors, grapnels and parts thereof, of iron

 

1.6%

 

or steel

 

 

 

 

 

 

 

 

 

 

 

Nails, tacks, drawing pins, corrugated nails,

 

 

 

 

staples (other than those of heading 8305) and

 

 

 

7317

similar articles, of iron or steel, whether or

 

1.6%

 

 

not  with  heads  of  other   material,  but

 

 

 

 

excluding such articles with heads of copper

 

 

 

 

Screws,   bolts,   nuts,   coach-screws,   screw

 

 

 

7318

hooks,

rivets,  cotters,

cotter-pins,  washers

 

1.6%

 

(including   spring   washers)   and   similar

 

 

 

 

 

 

 

articles, of iron or steel

 

 

 

 

 

 

Sewing  needles,  knitting  needles,  bodkins,

 

 

 

 

crochet   hooks,   embroidery   stilettos   and

 

 

 

7319

similar articles, for use in the hand, of iron or

 

1.6%

 

 

steel; safety pins and other pins, of iron or

 

 

 

 

steel, not elsewhere specified or included

 

 

 

7320

Springs and leaves for springs, of iron or steel

 

1.6%

 

 

 

 

 

 

 

Stoves,  ranges,  grates,  cookers  (including

 

 

 

 

those  with  subsidiary  boilers  for  central

 

 

 

7321

heating), barbecues, braziers, gas-rings, plate

 

1.6%

 

 

warmers  and  similar  non-electric  domestic

 

 

 

 

appliances, and parts thereof, of iron or steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Drawback

Drawback

 

Tariff Item

Description of goods

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

CHAPTER – 71

 

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS

 

METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY;COIN

 

Pearls, natural or cultured, whether or not

 

 

 

7101

worked or graded but not strung, mounted or

 

Nil

 

set; pearls, natural or cultured, temporarily

 

 

 

 

 

 

 

strung for convenience of transport

 

 

 

 

 

 

 

 

 

7102

Diamonds, whether or not worked, but not

 

Nil

 

mounted or set

 

 

 

 

 

 

 

 

Tariff Item

Description of goods

 

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Radiators for central heating, not electrically

 

 

 

 

heated, and parts thereof, of iron or steel; air

 

 

 

 

heaters  and  hot  air  distributors  (including

 

 

 

7322

distributors which can also distribute fresh or

 

1.6%

 

 

conditioned   air),   not   electrically   heated,

 

 

 

 

incorporating a motor-driven fan or blower,

 

 

 

 

and parts thereof, of iron or steel

 

 

 

<> 

 

 

 

 

 

 

 

 

 

 

 

Precious  stones  (other  than  diamonds)  and

 

 

 

 

semiprecious stones, whether or not worked

 

 

 

 

or  graded  but  not  strung,  mounted  or  set;

 

 

 

7103

ungraded   precious   stones   (other   than

 

Nil

 

 

diamonds)

and

semi-precious

stones,

 

 

 

 

temporarily   strung   for   convenience   of

 

 

 

 

transport

 

 

 

 

 

 

 

 

 

Synthetic   or   reconstructed   precious   or

 

 

 

 

semiprecious stones, whether or not worked

 

 

 

7104

or  graded  but  not

strung,

mounted

or  set;

 

Nil

 

ungraded synthetic or reconstructed precious

 

 

 

 

 

 

 

or  semi-precious  stones,  temporarily  strung

 

 

 

 

for convenience of transport

 

 

 

 

 

 

 

 

 

 

 

 

 

7105

Dust  and  powder

of  natural

or  synthetic

 

Nil

 

precious or semi-precious stones

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Silver  (including  silver  plated  with  gold  or

 

 

 

7106

platinum),

unwrought

or

in

semi-

 

Nil

 

 

manufactured forms, or in powder form

 

 

 

 

 

 

 

 

 

 

 

 

7107

Base  metals

clad

with  silver,

not

further

 

Nil

 

worked than semi-manufactured

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table, kitchen or other household articles and

 

 

 

7323

parts thereof, of

iron

or steel;

iron or

steel

 

 

 

wool; pot scourers and scouring or polishing

 

 

 

 

 

 

 

 

pads, gloves and the like, of iron or steel

 

 

 

 

 

 

 

 

 

 

 

 

 

732301

Of stainless steel

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

732302

Copper   bottom

or

aluminium

brazed

or

 

1.6%

 

aluminium clad stainless steel utensils

 

 

 

 

 

 

 

 

 

 

 

 

 

732303

Of stainless steel having nickel content of 8% or

 

1.6%

 

more

 

 

 

Gold  (including  gold  plated  with  platinum)

 

 

 

7108

unwrought or in semi-manufactured forms, or

 

Nil

 

 

in powder form

 

 

 

 

 

 

 

 

 

 

 

 

 

7109

Base  metals

or  silver,  clad  with  gold,  not

 

Nil

 

further worked than semi-manufactured

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

<">

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

(3)

 

(4)

 

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7110

Platinum,

unwrought

or

in

semi-

 

 

Nil

 

 

manufactured form, or in powder form

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Base   metals,   silver   or   gold,   clad   with

 

 

 

 

 

7111

platinum,  not  further  worked  than  semi-

 

 

Nil

 

 

 

manufactured

 

 

 

 

 

 

 

 

 

Waste and scrap of precious metal or of metal

 

 

 

 

 

 

clad  with  precious  metal;  other  waste  and

 

 

 

 

 

7112

scrap containing precious metal or precious

 

 

Nil

 

 

 

metal compounds, of a kind used principally

 

 

 

 

 

 

for the recovery of precious metal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Articles  of  jewellery  and  parts  thereof,  of

 

 

 

 

 

7113

precious metal or of metal clad with precious

 

 

 

 

 

 

metal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Copper   bottom   or   aluminium   brazed   or

 

 

 

732304

aluminium  clad  stainless  steel  utensils  having

 

1.6%

 

 

nickel content of 8% or more

 

 

 

 

 

 

 

 

 

 

 

 

 

 

732399

Others

 

 

 

 

 

1.6%

 

 

 

 

 

 

7324

Sanitary ware and parts thereof, of iron or

 

1.6%

 

steel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7325

Other cast articles of iron or steel

 

 

 

 

 

 

 

 

 

 

Machined  parts/components  made  wholly  or

 

 

 

732501

predominantly  of  Alloy  Steel/Stainless  Steel

 

1.6%

 

 

manufactured through casting process

 

 

 

 

 

 

 

 

 

 

 

 

 

732599

Others

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

7326

Other articles of iron and steel

 

 

 

 

 

 

 

 

 

 

732601

Handicrafts/ Artware of cast iron or iron or steel,

 

1.6%

 

with or without plating/coating/galvanizing/brass

 

 

 

 

 

 

 

 

 

 

 

 

732602

Handicraft/Artware of stainless steel

 

 

1.6%

 

 

 

 

 

 

 

Machined parts /  components made  wholly or

 

 

 

732603

predominantly  of  Alloy  Steel/Stainless  Steel,

 

1.6%

 

 

manufactured through forging process

 

 

 

 

 

 

 

 

 

 

 

 

 

732699

Others

 

 

 

 

 

1.6%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 74

 

 

 

 

 

 

COPPER AND ARTICLES THEREOF

 

 

 

 

 

 

 

7401

Copper mattes; cement copper (precipitated

 

1.3%

 

copper)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7402

Unrefined

copper;

copper

anodes

for

 

1.3%

 

electrolytic refining

 

 

 

 

 

 

 

 

 

 

 

 

7403

Refined copper and copper alloys, unwrought

 

1.3%

 

 

 

 

 

 

 

 

7404

Copper waste and scrap

 

 

 

Nil

 

 

 

 

 

 

 

 

 

7405

Master alloys of copper

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

7406

Copper powders and flakes

 

 

 

1.3%

 

 

 

 

 

 

 

 

7407

Copper bars, rods and profiles

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

7408

Copper wire

 

 

 

 

 

1.3%

 

 

 

 

 

 

7409

Copper plates, sheets and strip, of a thickness

 

1.3%

 

exceeding 0.15 mm

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Copper foil (whether or not printed or backed

 

 

 

7410

with  paper,

perboard

,  plastics  or  similar

 

1.3%

 

backing materials) of a thickness (excluding

 

 

 

 

 

 

 

any backing) not exceeding 0.15 mm

 

 

 

 

 

 

 

 

 

 

 

 

7411

Copper tubes and pipes

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

7412

Copper  tube  or  pipe

fittings

(for  example,

 

 

 

couplings, elbows, sleeves)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

741201

Brass or Copper bushes, tubes or pipe fittings

 

Kg

2.2%

39.5

 

 

 

 

 

 

 

 

 

741299

Others

 

 

 

 

 

1.3%

 

 

 

 

 

 

7413

Stranded wire, cables, plated bands and the

 

1.3%

 

like, of copper, not electrically insulated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7414

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

 

Nails, tacks, drawing pins, staples (other than

 

 

 

 

those of heading 8305) and similar articles, of

 

 

 

7415

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

 

 

 

 

 

 

 

 

 

 

 

 

741501

Of Brass

 

 

 

 

Kg

2.2%

39.5

 

 

 

 

 

 

 

 

 

741599

Others

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

 

Tariff Item

Description of goods

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

7416

Deleted

 

 

 

 

 

 

 

 

 

 

7417

Deleted

 

 

 

 

 

 

 

 

 

 

 

Table, kitchen or other household articles and

 

 

 

 

 

parts  thereof,  of  copper;  pot  scourers  and

 

 

 

 

7418

scouring  or  polishing  pads,  gloves  and  the

 

 

 

 

 

like,  of  copper;  sanitary  ware  and  parts

 

 

 

 

 

thereof, of copper

 

 

 

 

741801

Sanitary and bathroom fittings (of gun metal)

Kg

2.2%

39.5

 

 

 

 

 

 

 

 

Sanitary and Bathroom Fittings including parts /

 

 

 

 

741802

components thereof made of Brass whether or

Kg

2.2%

39.5

 

 

not Nickel / Chrome Plated

 

 

 

 

 

 

 

 

 

 

741803

Electro plated nickel silver ware (EPNS)

Kg

2.2%

39.5

 

 

 

 

 

 

 

741899

Others of brass and other copper alloys

Kg

2.2%

39.5

 

 

 

 

 

 

 

7419

Other articles of copper

 

 

 

 

 

 

 

 

 

 

741901

Artware / Handicraft of brass

Kg

2.2%

63.6

 

 

 

 

 

 

 

741902

Artware / Handicraft of copper

Kg

2.2%

60.8

 

 

 

 

 

 

 

741998

Other articles of brass, including bushes

Kg

2.2%

39.5

 

 

 

 

 

 

 

741999

Other articles of copper, including bushes

Kg

2.2%

49

 

 

 

 

 

 

 

 

CHAPTER – 75

 

 

 

 

 

NICKEL AND ARTICLES THEREOF

 

 

 

 

 

 

 

 

 

7501

Nickel mattes, nickel oxide sinters and other

 

0.15%

 

 

intermediate products of nickel metallurgy

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7502

Unwrought nickel

 

0.15%

 

 

 

 

 

 

 

 

7503

Nickel waste and scrap

 

Nil

 

 

 

 

 

 

 

 

7504

Nickel powders and flakes

 

0.15%

 

 

 

 

 

 

 

 

7505

Nickel bars, rods, profiles and wire

 

0.15%

 

 

 

 

 

 

 

 

7506

Nickel plates, sheets, strip and foil

 

0.15%

 

 

 

 

 

 

 

 

7507

Nickel tubes, pipes and tube or pipe fittings

 

0.15%

 

 

(for example, couplings, elbows, sleeves)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7508

Other articles of nickel

 

0.15%

 

 

 

 

 

 

 

 

 

CHAPTER – 76

 

 

 

 

 

ALUMINIUM AND ARTICLES THEREOF

 

 

 

 

 

 

 

 

 

7601

Unwrought aluminium

 

1%

 

 

 

 

 

 

 

 

7602

Aluminium waste and scrap

 

Nil

 

 

 

 

 

 

 

 

7603

Aluminium powders and flakes

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7604

Aluminium bars, rods and profiles

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

7605

Aluminium wire

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

7606

Aluminium

plates,  sheets

and

strip,  of

a

 

1.3%

 

thickness exceeding 0.2 mm

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Aluminium  foil  (whether  or  not  printed  or

 

 

 

7607

backed  with

paper,  paperboard,

plastics

or

 

1.3%

 

similar  backing  materials)  of  a  thickness

 

 

 

 

 

 

 

(excluding any backing) not exceeding 0.2mm

 

 

 

 

 

 

 

 

 

 

 

7608

Aluminium tubes and pipes

 

 

 

 

1.3%

 

 

 

 

 

 

7609

Aluminium tube or pipe fittings (for example,

 

1.3%

 

couplings, elbows, sleeves)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Aluminium

structures

 

(excluding

 

 

 

 

prefabricated buildings of heading 9406) and

 

 

 

 

parts of structures (for example, bridges and

 

 

 

 

bridge-sections,  towers,  lattice  masts,  roofs,

 

 

 

7610

roofing frameworks, doors and windows and

 

1.3%

 

 

their   frames   and   thresholds   for   doors,

 

 

 

 

balustrades, pillars and columns); aluminium

 

 

 

 

plates,  rods,  profiles,  tubes  and  the  like,

 

 

 

 

prepared for use in structures

 

 

 

 

 

 

Aluminium reservoirs, tanks, vats and similar

 

 

 

 

containers,  for  any  material  (other  than

 

 

 

7611

compressed

or  liquefied

gas),  of

a  capacity

 

1.3%

 

exceeding 300l, whether or not lined or heat-

 

 

 

 

 

 

 

insulated, but not fitted with mechanical or

 

 

 

 

thermal equipment

 

 

 

 

 

 

 

 

Aluminium  casks,  drums,  cans,  boxes  and

 

 

 

 

similar   containers   (including   rigid   or

 

 

 

 

collapsible   tubular   containers),   for   any

 

 

 

7612

material (other than compressed or liquefied

 

1.3%

 

 

gas), of a capacity not exceeding 300l, whether

 

 

 

 

or not lined or heat-insulated, but not fitted

 

 

 

 

with mechanical or thermal equipment

 

 

 

 

 

 

 

 

 

 

 

 

 

7613

Aluminium

containers

for

compressed

or

 

1.3%

 

liquefied gas

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7614

Stranded wire, cables, plaited bands and the

 

 

 

like, of aluminium, not electrically insulated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

761401

Aluminium conductor steel reinforced (ACSR)

 

Kg

2%

16.9

 

 

 

 

 

 

 

 

 

 

761499

Others

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

Table, kitchen or other household articles and

 

 

 

 

parts thereof, of aluminium; pot scourers and

 

 

 

7615

scouring  or  polishing  pads,  gloves

and  the

 

1.3%

 

 

like, of aluminium; sanitary ware and parts

 

 

 

 

thereof, of aluminium

 

 

 

 

 

7616

Other articles of aluminium

 

 

 

 

 

 

 

 

 

 

 

 

761601

Aluminum Artware/Handicrafts

 

 

 

1.5%

 

 

 

 

 

 

 

 

761699

Others

 

 

 

1.3%

 

 

 

 

 

 

 

CHAPTER –78

 

 

 

LEAD AND ARTICLES THEREOF

 

 

 

 

 

 

 

 

 

7801

Unwrought lead

 

 

Kg

2.4%

3.9

 

 

 

 

 

 

 

7802

Lead waste and scrap

 

 

 

Nil

 

 

 

 

 

 

 

 

7803

Deleted

 

 

 

 

 

 

 

 

 

 

7804

Lead plates, sheets, strip and foil; lead

 

1.3%

 

powders and flakes

 

 

 

 

 

 

 

 

 

 

7805

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

7806

Other articles of lead

 

 

 

1.3%

 

 

 

 

 

 

 

CHAPTER – 79

 

 

 

ZINC AND ARTICLES THEREOF

 

 

 

 

 

 

 

 

 

7901

Unwrought zinc

 

 

 

1.3%

 

 

 

 

 

 

 

 

7902

Zinc waste and scrap

 

 

 

Nil

 

 

 

 

 

 

 

 

7903

Zinc dust, powders and flakes

 

 

 

1.3%

 

 

 

 

 

 

 

 

7904

Zinc bars, rods, profiles and wire

 

 

 

1.3%

 

 

 

 

 

 

 

 

7905

Zinc plates, sheets, strip and foil

 

 

 

1.3%

 

 

 

 

 

 

 

 

7906

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

7907

Other articles of zinc

 

 

 

1.3%

 

 


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