Customs Tariff
Chapter 76
Aluminium and Articles Thereof
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles" of which two sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(b) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil:
Flat-surfaced
products
(other
than
the
unwrought
products
of
heading
7601),
coiled
or
not,
of
solid
rectangular
(other
than
square)
cross-section
with
or
without
rounded
corners
(including
"modified
rectangles"
of
which
two
opposite
sides
are
convex
arcs,
the
other
two
sides
being
straight,
of
equal
length
and
parallel)
of
a
uniform
thickness,
which
are:
-
of
rectangular
(including
square)
shape
with
a
thickness
not
exceeding
one-tenth
of
the
width,
-
of
a
shape
other
than
rectangular
or
square,
of
any
size,
provided
that
they
do
not
assume
the
character
of
articles
or
products
of
other
headings.
Headings
76.06
and
76.07
apply,
inter
alia,
to
plates,
sheets,
strip
and
foil
with
patterns
(for
example,
grooves,
ribs,
chequers,
tears,
buttons,
lozenges)
and
to
such
products
which
have
been
perforated,
corrugated,
polished
or
coated,
provided
that
they
do
not
thereby
assume
the
character
of
articles
or
products
of
other
headings.
(e) Tubes and pipes:
Hollow
products,
coiled
or
not,
which
have
a
uniform
cross-section
with
only
one
enclosed
void
along
their
whole
length
in
the
shape
of
circles,
ovals,
rectangles
(including
squares),
equilateral
triangles
or
regular
convex
polygons,
and
which
have
a
uniform
wall
thickness.
Products
with
a
rectangular
(including
square),
equilateral
triangular
or
regular
convex
polygonal
cross-section,
which
may
have
corners
rounded
along
their
whole
length,
are
also
to
be
considered
as
tubes
and
pipes
provided
the
inner
and
outer
cross-sections
are
concentric
and
have
the
same
form
and
orientation.
Tubes
and
pipes
of
the
foregoing
cross-sections
may
be
polished,
coated,
bent,
threaded,
drilled,
waisted,
expanded,
cone-shaped
or
fitted
with
flanges,
collars
or
rings.
SUB-HEADING
NOTES
1.
In
this
Chapter
the
following
expressions
have
the
meanings
hereby
assigned
to
them:
(a)
Aluminium,
not
alloyed:
Metal
containing
by
weight
at
least
99%
of
aluminium,
provided
that
the
content
by
weight
of
any
other
element
does
not
exceed
the
limit
specified
in
the
following
table:
TABLE – OTHER ELEMENTS
|
Element |
Limiting
content % by weight |
|
Fe
+ Si (iron plus silicon) |
1 |
|
Other
elements (1), each |
0.1(2) |
|
(1)
Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn |
|
|
(2)
Copper is permitted in a proportion greater than 0.1% but not more than
0.2%,provided that neither the chromium nor manganese content exceeds
0.05%. |
|
(b) Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the
other elements, provided that:
(i)
the content by weight of at least one of the other elements or of iron plus
silicon taken together is greater than the limit specified in the
foregoing Table; or
(ii) the total content by weight of such other elements exceeds 1%.
2. Notwithstanding the provisions of Clause (c) of
Note 9(c) to Section XV
old[Note of this Chapter], for the
purposes of sub-heading 7616 91, the term “wire” applies only to products,
whether or not in coils, of any cross-sectional shape, of which no
cross-sectional dimension exceeds 6 mm.
Referred vide: Finance Bill 2012