CHAPTER 26 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item

Description of goods

 Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2)  (3) (4) (5) (6) (7) (8)
2601 IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES            
  - Iron ores and concentrates, other than roasted iron pyrites :            
2601 11      -- Non-agglomerated :            
            --- Iron ore lumps (60% Fe or more)            
2601 11 11                ---- 60% Fe or more but below 62% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 12                ---- 62% Fe or more but below 65% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 19                ---- 65% Fe and above kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
            --- Iron ore lumps (below 60% Fe, including black iron ore containing upto 10% Mn)            
2601 11 21                ---- below 55% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 22                ---- 55% Fe or more but below 58% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 29                ---- 58% Fe or more but below 60% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
            --- Iron ore fines (62% Fe or more )            
2601 11 31                ---- 62% Fe or more but below 65% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 39                ---- 65% Fe and above kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
            --- Iron ore Fines (below 62% Fe)            
2601 11 41                ---- below 55% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 42                ---- 55% Fe or more but below 58% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 43                ---- 58% Fe or more but below 60% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 49                ---- 60% Fe or more but below 62% Fe kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 50           --- Iron ore concentrate kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 11 90           --- Others kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 12      -- Agglomerated :            
2601 12 10           --- Iron ore pellets kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 12 90           --- Other kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2601 20 00 - Roasted iron pyrites kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2602 MANGANESE ORES AND CONCENTRATES,INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT            
2602 00 - Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight :            
2602 00 10      --- Manganese ore (46% or more) kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2602 00 20      --- Manganese ore (44% or more but below 46%) kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2602 00 30      --- Manganese ore (40% or more but below 44%) kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2602 00 40      --- Manganese ore (35% or more but below 40%) kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2602 00 50      --- Manganese ore (30% or morebut below 35%) kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2602 00 60      --- Ferruginous (10% or more but below 30%) kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2602 00 70      --- Manganese ore sinters, agglomerated kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2602 00 90      --- Other kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2603 00 00 COPPER ORES AND CONCERTRATES kg. Free 2.5% - BCD: Nil
 IGST: 18%
SWS: Nil		 UAE: Nil
Australia: Nil
Chile: 100%
Japan: Nil
Korea: Nil
2604 00 00 NICKEL ORES AND CONCENTRATES kg. Free Free% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2605 00 00 COBALT ORES AND CONCENTRATES kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%
SWS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2606 ALUMINIUM ORES AND CONCENTRATES            
2606 00 - Aluminium ores and concentrates :            
2606 00 10      --- Bauxite (natural), not calcined kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2606 00 20      --- Bauxite (natural), calcined kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2606 00 90      --- Other aluminium ores and concentrates kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2607 00 00 LEAD ORES AND CONCENTRATES kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2608 00 00 ZINC ORES AND CONCENTRATES kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2609 00 00 TIN ORES AND CONCENTRATES kg. Free 2.5% - BCD: Nil
 IGST: 18%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2610 CHROMIUM ORES AND CONCENTRATES            
2610 00 - Chromium ores and concentrates :            
2610 00 10      --- Chrome ore lumps, containing 47% Cr2O3and above kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
Korea: Nil
2610 00 20      --- Chrome ore lumps, containing 40% or more but less than 47% Cr2O3 kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
Korea: Nil
2610 00 30      --- Chrome ore lumps below 40% Cr2O3 kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
Korea: Nil
2610 00 40      --- Chrome ore friable and concentrates fixes containing 47% Cr2O3 and above kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
Korea: Nil
2610 00 90      --- Other kg. Free 2.5% - BCD: Nil1,2
 IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
Korea: Nil
2611 00 00 TUNGSTEN ORES AND CONCENTRATES kg. Free 2.5% - BCD: Nil
IGST: 5%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2612 URANIUM OR THORIUM ORES AND CONCENTRATES            
2612 10 00 - Uranium ores and concentrates kg. Restricted  Free% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2612 20 00 - Thorium ores and concentrates kg. Restricted  2.5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2613 MOLYBDENUM  ORES AND CONCENTRATES            
2613 10 00 - Roasted kg. Free 2.5% - BCD: Nil
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2613 90 00 - Other kg. Free 2.5% - BCD: Nil
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2614 - TITANIUM ORES AND CONCEN TRATES            
2614 00 - Titanium ores and concentrates :            
2614 00 10      --- Ilmenite, unprocessed kg. Free 2.5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2614 00 20      --- Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) kg. Free 2.5% - BCD: Nil1,2
IGST: 5%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
       --- Rutile :            
2614 00 31           ---- Rare earth oxides including rutile sand kg. Free 2.5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2614 00 39           ---- Other kg. Free 2.5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2614 00 90      --- Other kg. Free 2.5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2615 NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES            
2615 10 00 - Zirconium ores and concentrates kg. Free 2.5% - BCD: Nil
IGST: 5%
SWS: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2615 90 - Other :            
2615 90 10      --- Vanadium ores and concentrates kg. Free 2.5% - BCD: Nil
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2615 90 20      --- Niobium or tantalum ores and concentrates kg. Restricted  2.5% - BCD: Nil
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2616 PRECIOUS METAL ORES AND CONCENTRATES            
2616 10 00 - Silver ores and concentrates kg. Free 2.5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2616 90 - Other :            
2616 90 10      --- Gold ores and concentrates kg. Free 2.5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2616 90 90      --- Other kg. Free 2.5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Australia: 3.6%
Japan: Nil
Malaysia: Nil
Korea: Nil
2617 OTHER ORES AND CONCENTRATES            
2617 10 00 - Antimony ores and concentrates kg. Free 2.5% - BCD: Nil
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2617 90 00 - Other kg. Free 2.5% - BCD: Nil
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2618 00 00 GRANULATED SLAG  (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL kg. Free 5% - BCD: Nil1,2
IGST: 5%		 UAE: Nil
Australia: 1.0%
Japan: Nil
Malaysia: Nil
Korea: Nil
2619 SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL            
2619 00 - Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel :            
2619 00 10      --- Converted slag (scull) of blast furnace kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
Korea: Nil
2619 00 90      --- Other kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
Korea: Nil
2620 SLAG, ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING ARSENIC, METALS OR THEIR COMPOUNDS            
  - Containing mainly zinc :            
2620 11 00 - Hard zinc spelter kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
2620 19      -- Other:            
2620 19 10           --- Zinc dross kg. Free  5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
2620 19 90           --- Other kg. Restricted  5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Containing mainly lead :            
2620 21 00      -- Leaded gasoline sludges and leaded anti-knock compound sludges kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2620 29      -- Other:            
2620 29 10           --- Lead dross kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2620 29 90           --- Other kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2620 30 - Containing mainly copper :            
2620 30 10      --- Brass dross kg. Restricted  5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
2620 30 90      --- Other kg. Restricted  5% - BCD: Nil1,2
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
2620 40 - Containing mainly aluminium:            
2620 40 10      --- Aluminium dross kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 Japan: Nil
Malaysia: Nil
Korea: Nil
2620 40 90      --- Other kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2620 60 00 - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
  - Other :            
2620 91 00      -- Containing antimony , beryllium, cadmium chromium or their mixtures kg. Restricted 5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2620 99 00      -- Other kg. Restricted  5% - BCD: Nil1,2
 IGST: 18%		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Korea: Nil
2621 OTHER SLAG AND ASH, INLCUDING SEAWEED ASH (KELP); ASH AND RESIDUES FROM THE INCINERATION OF MUNICIPAL WASTE            
2621 10 00 - Ash and residues from the incineration of municipal waste kg. Restricted 5% - BCD: Nil1,2
IGST: 5%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
2621 90 00 - Other kg. Restricted 5% - BCD: Nil1,2
IGST: 5%/18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

2. If the importer produces before the Deputy Commissioner of customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company, giving details of composition. (Vide:- Notification No.50/2017-Condition No- 12)