CHAPTER 69 (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)
 

I.—GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS

            
6901

BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS EARTHS

           
6901 00

- Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths :

           
6901 00 10      --- Bricks mt Free 7.5% - IGST: 12% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6901 00 20      --- Blocks mt Free 7.5% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6901 00 30      --- Tiles mt Free 7.5% - IGST: 18% Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6901 00 90      --- Other mt Free 7.5% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902

REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS, OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR SIMILAR SILICEOUS EARTHS

            
6902 10

- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 :

            
6902 10 10      --- Magnesite bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 10 20      --- Chrome magnesite bricks mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 10 30      --- Magnesite chrome bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 10 40      --- Magnesia carbon bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 10 50      --- Direct bonded basic bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 10 90      --- Other mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 20

- Containing by weight more than 50% of alumina (Al2O3 ), of silica (SiO2 ) or of a mixture or compound of these products :

           
6902 20 10      --- Silica bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 20 20      --- High alumina bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 20 30      --- Alumina carbon bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 20 40      --- Silicon Carbide bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 20 50      --- Mullite bricks mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 20 90      --- Other mt Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 90 - Other :            
6902 90 10      --- Fire clay bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Australia: 4.3%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 90 20      --- Graphite bricks and shapes mt Free 10% - IGST: 18% UAE: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 90 30      --- Vermiculite insulation bricks mt Free 10% - IGST: 18% UAE: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 90 40      --- Clay graphite stopper heads mt Free 10% - IGST: 18% UAE: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6902 90 90      --- Other mt Free 10% - IGST: 18% UAE: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6903

OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS, RODS AND SLIDGE GATES), OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS

           
6903 10 00

- Containing by weight more than 50% of free carbon

 mt Free 7.5% - IGST: 18%
ADD:
N/N 27/2018  upto 16.05.2023
UAE: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6903 20 - Containing by weight more than 50% of alumina (Al2O3 ) or of a mixture or compound of alumina and of silica (SiO2 ) :            
6903 20 10      --- Silicon carbide crucibles  mt Free 7.5% - IGST: 18%
ADD:
N/N 27/2018  upto 16.05.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6903 20 90      --- Other mt Free 7.5% - IGST: 18%
ADD:
N/N 27/2018  upto 16.05.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6903 90 - Other :            
6903 90 10      --- Zircon or zircon-mullite refractories  mt Free 7.5% - IGST: 18%
ADD:
N/N 27/2018  upto 16.05.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6903 90 20      --- Basalt tiles  mt Free 7.5% - IGST: 18%
ADD:
N/N 27/2018  upto 16.05.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6903 90 30      --- Ceramic fibres mt Free 7.5% - IGST: 18%
ADD:
N/N 27/2018  upto 16.05.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6903 90 40      --- Monolithics or castables  (fire-clay, basic, silica, high alumina, insulating) mt Free 7.5% - IGST: 18%
ADD:
N/N 27/2018  upto 16.05.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6903 90 90      --- Other mt Free 7.5% - IGST: 18%
ADD:
N/N 27/2018  upto 16.05.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  II.—OTHER CERAMIC PRODUCTS            
6904

CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT OR FILLER TILES AND THE LIKE

            
6904 10 00 - Building bricks Tu Free 10% - IGST: 12% UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6904 90 00 - Other mt Free 10% - IGST: 18% UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6905

ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY LINERS, ARCHITECTURAL ORNAMENTS AND OTHER CERAMIC CONSTRUCTIONAL GOODS

            
6905 10 00 - Roofing tiles mt Free 15% - IGST: 12% UAE: 10.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6905 90 00 - Other mt Free 15% - IGST: 18% UAE: 10.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6906 00 00

CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE FITTINGS

 mt Free 10% - IGST: 18% UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6907

CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING; FINISHING CERAMICS

            
 

- Flags and paving, hearth or wall tiles, other than those of sub-headings 6907 30 and 6907 40:

            
6907 21 00

     -- Of a water absorption coefficient by weight not exceeding 0.5%

m2 Free 15% - IGST: 18%
ADD:
N/N 09/2022  upto 23.02.2027
UAE: 10.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6907 22 00

     -- Of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10%

 m2 Free 15% - IGST: 18%
ADD:
N/N 09/2022  upto 23.02.2027
UAE: 10.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6907 23 00

     -- Of a water absorption coefficient by weight exceeding 10%

 m2 Free 15% - IGST: 18%
ADD:
N/N 09/2022  upto 23.02.2027
UAE: 10.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6907 30 00 - Mosaic cubes and the like, other than those of sub-heading 6907 40 m2 Free 15% - IGST: 18%
ADD:
N/N 09/2022  upto 23.02.2027
UAE: 10.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6907 40 00      --- Finishing ceramics m2 Free 15% - IGST: 18%
ADD:
N/N 09/2022  upto 23.02.2027
UAE: 10.5%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6909

CERAMIC WARES FOR LABORATORY, CHEMICAL OR OTHER TECHNICAL USES; CERAMIC TROUGHS, TUBS AND SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS

           
  - Ceramic wares for laboratory, chemical or other technical uses :            
6909 11 00      -- Of porcelain or china kg. Free 10% - IGST: 12%/18% UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6909 12 00

     -- Articles having a hardness equivalent to 9 or more on the Mohs scale

 kg. Free 10% - IGST: 12%/18% UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6909 19      -- Other :            
6909 19 10           --- Ceramic filter candle kg. Free 10% - IGST: 12%/18% UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6909 19 90           --- Other kg. Free 10% - IGST: 12%/18% UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6909 90 00 - Other kg. Free 10% - IGST: 12%/18% UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6910

CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS, FLUSHING CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES

           
6910 10 00 - Of porcelain or china kg. Free 10% - IGST: 18% UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6910 90 00 - Other kg. Free 10% - IGST: 18% UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6911

TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA

            
6911 10 - Tableware and kitchenware:            
       --- Tableware :            
6911 10 11           ---- Of bone china and soft porcelain kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6911 10 19           ---- Other kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Kitchenware:            
6911 10 21           ---- Of Bone china and soft porcelain kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6911 10 29           ---- Other kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6911 90 - Other :            
6911 90 10      --- Toilet articles kg. Free 10% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6911 90 20

     --- Water filters of a capacity not exceeding 40 litres

 kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6911 90 90      --- Other kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6912

CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA

            
6912 00

- Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china :

            
6912 00 10      --- Tableware kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6912 00 20      --- Kitchenware kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
UAE: 14%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 10%
6912 00 30      --- Toilet articles kg. Free 10% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 7%
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6912 00 40      --- Clay articles kg. Free 20% - IGST: NIL
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6912 00 90      --- Other kg. Free 20% - IGST: 12%
ADD:
N/N 16/2022  upto 23.05.2027
N/N 59/2021  upto 03.10.2026
Singapore: Nil
UAE: 14%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6913

STATUETTES AND OTHER ORNAMENTAL CERAMIC ARTICLES

           
6913 10 00 - Of porcelain or china kg. Free 10% - IGST: 12% UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6913 90 00 - Other kg. Free 10% - IGST: 12% UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
6914 OTHER CERAMIC ARTICLES            
6914 10 00 - Of porcelain or china kg. Free 10% - IGST: 18%
ADD:
N/N 09/2022  upto 23.02.2027
Singapore: Nil
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6914 90 00 - Other kg. Free 10% - IGST: 18%
ADD:
N/N 09/2022  upto 23.02.2027
Singapore: Nil
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil