Customs Tariff
Chapter 78
Lead 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
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.
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
7801),
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.
Heading
78.04
applies,
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
NOTE
1.
In
this
Chapter
the
expression
"refined
lead"
means:
Metal
containing
by
weight
at
least
99.9%
of
lead,
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 |
| Ag Silver | 0.02 |
| As Arsenic | 0.005 |
| Bi Bismuth | 0.05 |
| Ca Calcium | 0.002 |
| Cd Cadmium | 0.002 |
| Cu Copper | 0.08 |
| Fe Iron | 0.002 |
| S Sulphur | 0.002 |
| Sb Antimony | 0.005 |
| Sn Tin | 0.005 |
| Zn Zinc | 0.002 |
| Other (for example Te), each | 0.001 |
Referred vide: Finance Bill 2012