Chapter 79  (Chapter Notes)

Relevant Judgements

Tariff Item

Description of article

Unit Rate of duty
'     Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)
7901 Unwrought zinc        
  - Zinc, not alloyed :        
7901 11 00 -- Containing by weight 99.99% or more of zinc Kg. 5% - BCD: 50% concession on specified countries
IGST:
18%
7901 12 00 -- Containing by weight less than 99.99% of zinc Kg. 5% - BCD: 50% concession on specified countries
IGST:
18%
7901 20 - Zinc alloys :        
7901 20 10 -- Mozak or alloys of zinc and aluminium containing not less than 94% by weight of zinc Kg. 7.5% - BCD: 50% concession on specified countries
IGST:
18%
7901 20 90 -- Other Kg. 7.5% - BCD: 50% concession on specified countries
IGST:
18%
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. 5% - BCD: 50% concession on specified countries
IGST:
18%
7902 00 90 -- Other Kg. 5% - BCD: Nil for specified countries
IGST:
18%
7903 Zinc dust, powders and flakes        
7903 10 00 - Zinc dust  Kg. 5% - BCD: 50% concession on specified countries
IGST:
18%
7903 90 00 --Other Kg. 5% - BCD: 50% concession on specified countries
IGST:
18%
7904 Zinc bars, rods, profiles and wire        
7904 00 - Zinc bars, rods profiles and wire :        
  -- Bars and rods :        
7904 00 11 -- Hollow bars Kg. 5% - IGST: 18%
7904 00 12 -- Rods, including wire rods Kg. 5% - IGST: 18%
7904 00 19 -- Other Kg. 5% - IGST: 18%
  -- Profiles :        
7904 00 21 -- Hollow Kg. 5% - IGST: 18%
7904 00 22 -- Angles, shapes and sections Kg. 5% - IGST: 18%
7904 00 29 -- Other Kg. 5% - IGST: 18%
7904 00 30 -- Wire Kg. 5% - IGST: 18%
7905 Zinc plates, sheets, strip and foil        
7905 00 - Zinc plates, sheets, strip and foil :        
7905 00 10 -- Calots Kg. 5% - IGST: 18%
7905 00 20 -- Plates Kg. 5% - IGST: 18%
7905 00 30 -- Sheets, strip and circles Kg. 5% - IGST: 18%
7905 00 40 -- Foil Kg. 5% - IGST: 18%
7906 Omitted * * *  
7907 Other articles of zinc        
7907 00 - Other articles of zinc :        
7907 00 10 -- Sanitary fixtures Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%
7907 00 90 -- Other Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.