Customs Tariff
Chapter 83
Miscellaneous Articles of Base Metal
1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 7312, 7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2.
For
the
purposes
of
heading 8302,
the
word
"castors"
means
those
having
a
diameter
(including,
where
appropriate,
tyres)
not
exceeding
75
mm,
or
those
having
a
diameter
(including,
where
appropriate,
tyres)
exceeding
75
mm
provided
that
the
width
of
the
wheel
or
tyre
fitted
thereto
is
less
than
30
mm.
| Basic duty |
| Additional Duty (CVD and Cess on CVD) |
| Customs Education Cess |
| Special Additional
Duty of Customs (Spl. CVD) |
| Other duty |
| No Specific Exemption |
| General exemptions |
| Exemption from Education Cess |
| NCCD |