CHAPTER 79 (Chapter Notes)

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)
7901 UNWROUGHT ZINC            
  - Zinc, not alloyed :            
7901 11 00      -- Containing by weight 99.99% or more of zinc kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7901 12 00      -- Containing by weight less than 99.99% of zinc kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7901 20 - Zinc alloys :            
7901 20 10      --- Mozak or alloys of zinc and aluminium containing not less than 94% by weight of zinc kg. Free 7.5% - BCD: 10%1
 IGST: 18%		 UAE: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7901 20 90      --- Other kg. Free 7.5% - BCD: 10%1
 IGST: 18%		 UAE: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7902 ZINC WASTE AND SCRAP            
7902 00 - Zinc waste and scrap :            
7902 00 10      --- Zinc scrap, namely the following :
old zinc die cast scrap covered by ISRI code word ‘Saves’; new zinc die cast scrap covered by ISRI code word ‘Scabs’; new plated zinc die cast scrap covered by ISRI code word ‘Scope’; zinc die cast automotive grills covered by ISRI code word ‘Scoot’;
Old scrap zinc covered by ISRI code word ‘Score’;
New zinc clippings covered by ISRI code word ‘Screen’; crushed clean sorted fragmentizers die cast scrap, as produced from automobile fragmentizers covered by ISRI code word ‘Scribe’;
Unsorted Zinc die cast scrap produced from automobile fragmentizers containing about 55% zinc-bearing scrap covered by ISRI code word 'Scroll'		 kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: 2%
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7902 00 90      --- OTHER KG. Restricted  5% - BCD: 10%1
 IGST: 18%		 UAE: 2%
Australia: 2%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
7903 ZINC DUST, POWDERS AND FLAKES            
7903 10 00 - Zinc dust kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7903 90 00 - Other kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: 2%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7904 ZINC BARS, RODS, PROFILES AND WIRE            
7904 00 - Zinc bars, rods, profiles and wire :            
       --- Bars and rods :            
7904 00 11           ---- Hollow bars kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7904 00 12           ---- Rods, including wire rods kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7904 00 19           ---- Other kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Profiles :            
7904 00 21           ---- Hollow kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7904 00 22           ---- Angles, shapes and sections kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7904 00 29           ---- Other kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7904 00 30      --- Wire kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7905 ZINC PLATES, SHEETS, STRIP AND FOIL            
7905 00 - Zinc plates, sheets, strip and foil :            
7905 00 10      --- Calots kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7905 00 20      --- Plates kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7905 00 30      --- Sheets, strip and circles kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7905 00 40      --- Foil kg. Free 5% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7906 OMITTED            
7907 OTHER ARTICLES OF ZINC            
7907 00 - Other articles of zinc :            
7907 00 10      --- Sanitary fixtures kg. Free 10% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7907 00 90      --- Other kg. Free 10% - BCD: 10%1
 IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%

Conditions

1. If,-
(1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and
(2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate exported out of India.
Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of-
(i) the toll smelting or toll processing costs, as the case may be, that is to say,-
(a) labour charges;
(b) cost of materials (other than the cost of goods exported out of India) used in such toll smelting or toll processing; and
(c) any other charges which are payable in connection with the toll smelting or toll processing abroad; and
(ii) the insurance and freight charges, both ways. (Vide:- Notification No.50/2017-Condition No- 42)