CHAPTER 25 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item

Description of article

Unit Rate of duty
      Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)

2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; sea water

       
2501 00

- Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; sea water :

       
2501 00 10 --- Common salt (including iodised salt) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
2501 00 20 --- Rock salt Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: 20% concession on specified countries
2501 00 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD:
80% concession on specified countries
2502 00 00 

Unroasted iron pyrites

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

       
2503 00

- Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur :

       
2503 00 10 --- Sulphur recovered as by-product in refining of crude oil Kg. 1[2.5%]

old[10%]

- BCD: 2.5% upto 30/04/2022
BCD: See Notifications for specified countries
2503 00 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 2.5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%

2504

Natural graphite

       

2504 10

- In powder or in flakes :

       
2504 10 10 --- Graphite, crystalline Kg. 1[5%]

old[10%]

10% BCD: 5% upto 30/04/2022
IGST: 5%
2504 10 20 --- Graphite, amorphous Kg. 1[5%]

old[10%]

10% BCD: 5% upto 30/04/2022
IGST: 5%
2504 10 90 --- Other Kg. 1[5%]

old[10%]

10% BCD: 5% upto 30/04/2022
IGST: 5%

2504 90

- Other :

       
2504 90 10 --- Graphite, micronised Kg. 1[5%]

old[10%]

10% BCD: 5% upto 30/04/2022
IGST: 5%
2504 90 90 --- Other Kg. 1[5%]

old[10%]

10% BCD: 5% upto 30/04/2022
IGST: 5%

2505

Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26

       

2505 10

- Silica sand and quartz sands :

       
  --- Silica sands:        
2505 10 11 ---- Processed (white) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
2505 10 12 ---- Processed (brown) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
2505 10 19 ---- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
2505 10 20 --- Quartz sands Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2505 90 00 

--- Other 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

       

2506 10

- Quartz :

       
2506 10 10 --- In lumps Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2506 10 20 ---In powder Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2506 20 -Quartzite:        
2506 20 10 ---In lumps Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2506 20 20 ---In powder Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD:
50% concession on specified countries
IGST:
5%
2506 20 90 ---Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2507

Kaolin and other kaolinic clays, whether or not calcined

       
2507 00

- Kaolin and other kaolinic clays, whether or not calcined :

       
2507 00 10 --- Crude Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
  --- Other :        
2507 00 21 ---- Pharmaceutical grade Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2507 00 22 ---- Ceramic grade Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2507 00 29 ---- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%

2508

Other clays (not including expanded clays of heading No. 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

       

2508 10

- Bentonite :

       
2508 10 10 --- Crude Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 10 90 --- Other (includes processed and ground) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2508 30

- Fire-clay :

       
2508 30 10 --- Non-plastic Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 30 20 --- Semi-plastic Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 30 30 --- Plastic Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 30 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2508 40

- Other clays :

       
2508 40 10 --- Ball clay Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 40 20 --- Earth clay Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 40 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2508 50

- Andalusite, kyanite and sillimanite :

       
2508 50 10 --- Andalusite Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
  --- Kyanite :        
2508 50 21 ---- Crude, other than calcined Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 50 22 ---- Processed, other than calcined (washed or ground or screened or beneficiated) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 50 23 ---- Calcined Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD:
50% concession on specified countries
IGST:
5%
  --- Sillimanite :        
2508 50 31 ---- Lumps Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 50 32 ---- Fines (including sand) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2508 50 39 ---- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2508 60 00 

- Mullite 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2508 70 00 

- Chamotte or dinas earths 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2509 00 00 

Chalk

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk

       

2510 10

- Unground :

       
2510 10 10 --- Natural calcium phosphate Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
IGST: 5%
2510 10 20 --- Natural aluminium calcium phosphate Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
IGST: 5%
2510 10 30 --- Natural calcium phosphate apatite Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
IGST:
5%
2510 10 90 --- Other Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
IGST: 5%

2510 20

- Ground :

       
2510 20 10 --- Natural calcium phosphates Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
IGST: 5%
2510 20 20 --- Natural aluminium calcium phosphate Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
IGST: 5%
2510 20 30 --- Natural calcium phosphates apatite Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
IGST: 5%
2510 20 90 --- Other Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
IGST: 5%

2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No. 2816

       

2511 10

- Natural barium sulphate (barytes) :

       
2511 10 10 --- Lumps Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2511 10 20 --- Powder Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2511 10 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2511 20 00 

- Natural barium carbonate (witherite) 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less

       
2512 00

- Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less :

       
2512 00 10 --- Kieselguhr Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%
2512 00 20 --- Tripolite Kg. 1[5%]

old[10%]

 
- BCD: 5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%
2512 00 30 --- Diatomite Kg. 1[5%]

old[10%]

 
- BCD: 5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%
2512 00 90 --- Other Kg. 1[5%]

old[10%]

 
- BCD: 5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%
2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated

       
2513 10 00  -Pumice stone Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2513 20

- Emery, natural corundum, natural garnet and other natural abrasives :

       
2513 20 10 --- Emery Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
2513 20 20 --- Natural corundum Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
2513 20 30 --- Natural garnet Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
2513 20 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%
2514 00 00 

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

IGST:
5%

2515

Marble, travertine, ecaussine and other Calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

       

 

- Marble and travertine :

       

2515 11 00 

-- Crude or roughly trimmed 

Kg. 10% - IGST: 5%

2515 12

-- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape :

       
2515 12 10 --- Blocks Kg. 10% - IGST: 12%
2515 12 20 --- Slabs Kg. 10% - IGST: 18%
2515 12 90 --- Other Kg. 10% - IGST: 18%

2515 20

- Ecaussine and other calcareous monumental or building stone; alabaster :

       
2515 20 10 --- Alabaster Kg. 10% - IGST: 5%
2515 20 90 --- Other Kg. 10% - IGST: 5%

2516

Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

       

 

- Granite:

       

2516 11 00 

-- Crude or roughly trimmed 

Kg. 10% - IGST: See Extract
2516 12 00 --Merely cut, by sawing, or otherwise into blocks or slabs of a rectangular (including square) shape Kg. 10% - IGST: See Extract
2516 20 00 -Sandstone Kg. 10% - IGST: See Extract

2516 90

- Other monumental or building stone :

       
2516 90 10 --- Pakur stone Kg. 10% - IGST: 5%
IGST:
See Extract
2516 90 20 --- Stone boulders Kg. 10% - IGST: 5%
IGST:
See Extract
2516 90 90 --- Other Kg. 10% - IGST: 5%
IGST:
See Extract

2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No. 2515 or 2516, whether or not heat-treated

       

2517 10

- Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated 

       
2517 10 10 --- Pakur stone, crushed or broken Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2517 10 20 --- Flint Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2517 10 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2517 20 00 

- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in sub-heading No. 251710 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2517 30 00 

- Tarred macadam

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

 

- Granules, chippings and powder, of stones of heading No. 2515 or 2516, whether or not heat-treated: 

       

2517 41 00 

-- Of marble

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2517 49 00 

-- Other 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2518

Dolomite, whether or not calcined or sintered, including  dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape;

       

2518 10 00

- Dolomite not calcined or sintered

Kg. 10% - BCD: 2.5%
IGST: 5%

2518 20 00 

- Calcined or sintered dolomite 

Kg. 10% - BCD: 2.5%
IGST: 5%

2518 30 00 

- *Omitted

       

2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure

       

2519 10 00 

- Natural magnesium carbonate (magnesite) 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2519 90

- Other :

       
2519 90 10 --- Fused magnesia (natural) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2519 90 20 --- Dead-burnt (sintered) magnesia Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2519 90 30 --- Magnesium calcined (other than dead-burnt) not elsewhere specified or included Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2519 90 40 --- Magnesium oxide Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2519 90 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST:
5%

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders

       

2520 10

- Gypsum; anhydrite :

       
2520 10 10 --- Natural Kg. 1[2.5%]

old[10%]

- BCD: 2.5% upto 30/04/2022
ADD: See Notification
IGST: 5%
2520 10 20 --- Marine Kg. 1[2.5%]

old[10%]

- BCD: 2.5% upto 30/04/2022
ADD: See Notification
IGST: 5%
2520 10 90 --- Other Kg. 1[2.5%]

old[10%]

- BCD: 2.5% upto 30/04/2022
ADD: See Notification
IGST: 5%

2520 20

- Plasters :

       
2520 20 10 --- Calcined Kg. 1[5%]

old[10%]

 
- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

ADD: See Notification

IGST: 5%
2520 20 90 --- Other Kg. 1[5%]

old[10%]

 
- BCD: 5% upto 30/04/2022
BCD: NIL for specified countries

ADD: See Notification

IGST: 5%

2521

Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement

       
2521 00

-Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement :

       
2521 00 10 --- Limestone flux (L.D., below 1% SiO2) Kg. 1[5%]

old[10%]

 
- BCD: 2.5%
BCD: NIL for specified countries

IGST:
5%
2521 00 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 2.5%
BCD: NIL for specified countries

IGST:
5%

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No. 2825

       

2522 10 00 

- Quicklime 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2522 20 00 

- Slaked lime 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2522 30 00 

- Hydraulic lime 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2523

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

       

2523 10 00 

- Cement clinkers 

Kg. 10% - IGST: 28%

 

- Portland cement:

       

2523 21 00 

-- White cement, whether not artificially coloured 

Kg. 10% - IGST: 28%

2523 29

-- Other :

       
2523 29 10 --- Ordinary portland cement, dry Kg. 1[Free]

old[10%]

- BCD: Nil upto 30/04/2022
IGST: 28%
2523 29 20 --- Ordinary portland cement, coloured Kg. 1[Free]

old[10%]

- BCD: Nil upto 30/04/2022
IGST: 28%
2523 29 30 --- Portland pozzolana Cement Kg. 1[Free]

old[10%]

- BCD: Nil upto 30/04/2022
IGST: 28%
2523 29 40 --- Portland slag cement Kg. 1[Free]

old[10%]

- BCD: Nil upto 30/04/2022
IGST: 28%
2523 29 90 --- Other Kg. 1[Free]

old[10%]

- BCD: Nil upto 30/04/2022
IGST: 28%

2523 30 00 

- Aluminous cement 

Kg. 10% - IGST: 28%

2523 90

- Other hydraulic cements :

       
2523 90 10 --- Sagol; ashmoh Kg. 10% - BCD: NIL for specified countries
IGST:
28%
2523 90 20 --- High alumina refractory cement Kg. 10% - BCD: NIL for specified countries
IGST:
28%
2523 90 90 --- Other Kg. 10% - BCD: NIL for specified countries
IGST:
28%

2524

Asbestos

       
2524 10 10 -Crocidolite Kg. 10% - IGST: 5%
2524 90 -Other:        
  - In rock form:        
2524 90 11 ----Chrysotile Kg. 10% - BCD: NIL for specified countries
IGST:
5%
2524 90 12 ----Amphibole Kg. 10% - BCD: NIL for specified countries
IGST:
5%
2524 90 13 ----Crysolite Kg. 10% - IGST: 5%
2524 90 14 ----Amosite Kg. 10% - IGST: 5%
2524 90 19 ----Other Kg. 10% - BCD: NIL for specified countries
IGST:
5%
  ---Fibre raw , beaten or washed or graded to length:        
2524 90 21 ----Chrysotile Kg. 10% - BCD: NIL for specified countries
IGST:
5%
2524 90 22 ----Amphibole Kg. 10% - IGST: 5%
2524 90 23 ----Crysolite Kg. 10% - IGST: 5%
2524 90 24 ----Amosite Kg. 10% - BCD: NIL for specified countries
IGST:
5%
2524 90 29 ----Other Kg. 10% - BCD: NIL for specified countries
IGST:
5%
  ---Flakes or powder:        
2524 90 31 ----Chrysotile Kg. 10% - IGST: 5%
2524 90 32 ----Amphibole Kg. 10% - IGST: 5%
2524 90 33 ----Crysolite Kg. 10% - IGST: 5%
2524 90 34 ----Amosite Kg. 10% - BCD: NIL for specified countries
IGST:
5%
2524 90 39 ----Other Kg. 10% - BCD: NIL for specified countries
IGST:
5%
  ---Other:        
2524 90 91 ----Waste Kg. 10% - BCD: NIL for specified countries
IGST:
5%
2524 90 99 ----Other Kg. 10% - BCD: NIL for specified countries
IGST:
5%

2525

Mica, including splittings; mica waste

       

2525 10

- Crude mica and mica rifted into sheets or splittings :

       
2525 10 10 --- Mica blocks Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 10 20 --- Condensor films trimmed but not cut to shape Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 10 30 --- Mica splittings, book form Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 10 40 --- Mica splittings, losse Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 10 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2525 20

- Mica powder :

       
2525 20 10 --- Mica flakes, 2.20 mesh Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 20 20 --- Mica powder, dry ground Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 20 30 --- Mica powder, micronised Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 20 40 --- Mica powder, wet ground Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 20 50 --- Mica powder, calcined Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 20 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2525 30

- Mica waste :

       
2525 30 10 --- Mica mine scrap and waste Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 30 20 --- Mica factory scrap Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 30 30 --- Mica cuttings book form Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2525 30 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc

       

2526 10

- Not crushed, not powdered :

       
2526 10 10 --- Steatite (soap stone, etc.) block Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2526 10 20 --- Steatite (soap stone, etc.) lumps Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2526 10 90 --- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2526 20 00 

- Crushed or powdered 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2528

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight

       

2528 00

- Natural  borates and concentrates thereof (whether or not calcined) but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3Bo3  Calculated on the dry weight:   

       
2528 00 10 --- Natural Sodium Borates and concentrates therof (whether or not calcinised)   Kg. 1[2.5%]

old[10%]

 
- BCD: 2.5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%
2528 00 20 --- Natural boric acid (containing not more than 85% of H3BO3) Kg. 1[2.5%]

old[10%]

- BCD: 2.5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%
2528 00 30 ---Natural calcium borates and concentrates thereof (whether or not calcined) Kg. 1[2.5%]

old[10%]

- BCD: 2.5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%
2528 00 90 --- Other Kg. 1[2.5%]

old[10%]

- BCD: 2.5% upto 30/04/2022
BCD:
80% concession on specified countries
IGST: 5%

2529

Feldspar; leucite; nepheline and nepheline syenite; fluorspar

       

2529 10

-Feldspar:

       
2529 10 10 --- Lumps Kg. 1[5%]

old[10%]

 
- BCD: 5% upto 30/04/2022
IGST: 5%
2529 10 20 --- Powder Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

 

- Fluorspar :

       

2529 21 00 

-- Containing by weight 97% or less of calcium fluoride 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2529 22 00 

-- Containing by weight more than 97% of calcium fluoride 

Kg. 1[5%]

old[10%]

- BCD: 2.5%
IGST: 5%

2529 30 00 

- Leucite; nepheline and nepheline syenite 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2530

Mineral substances not elsewhere specified or included

       

2530 10

- Vermiculite, perlite and chlorites, unex-panded 

       
2530 10 10 --- Vermiculite Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2530 10 20 --- Perlite Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%
2530 10 90 --- Others (including powder) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2530 20 00 

- Kieserite, epsomite (natural magnesium sulphates) 

Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
IGST: 5%

2530 90

- Other :

       
2530 90 10 -- Meerachaum (whether or not in polished pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding jet. Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
2530 90 20 --- Natural arsenic suplhides (such as orpiment) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
2530 90 30 --- Calcite Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
2530 90 40 --- Ores and concentrates of rare earth metals Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
2530 90 50 ---- Wollastonite Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
2530 90 60 ---- Earth colour ochre, crude Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
2530 90 70 ---- Other processed earth colour ochre Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
  --- Other :        
2530 90 91 ---- Strontium sulphate (natural ore) Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%
2530 90 99 ---- Other Kg. 1[5%]

old[10%]

- BCD: 5% upto 30/04/2022
BCD: See Notifications for specified countries

IGST:
5%

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.

 

1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)