Customs Tariff
Chapter 79
Zinc 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
7901),
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
79.05
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
following
expressions
have
the
meanings
hereby
assigned
to
them:
(a)
Zinc,
not
alloyed:
Metal
containing
by
weight
at
least
97.5%
of
zinc.
(b)
Zinc
alloys:
Metallic
substances
in
which
zinc
predominates
by
weight
over
each
of
the
other
elements,
provided
that
the
total
content
by
weight
of
such
other
elements
exceeds
2.5%.
(c)
Zinc
dust:
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.
Referred vide: Finance Bill 2012