CHAPTER 26 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
|
2601 |
Iron ores and concentrates, including roasted iron pyrites |
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|
|
- Iron ores and concentrates, other than roasted iron pyrites: |
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|
2601 11 |
--Non-agglomerated : |
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| --- Iron ore lumps (60% Fe or more) | |||||
| 2601 11 11 | --- 60% Fe or more but below 62% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 12 | --- 62% Fe or more but below 65% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 19 | --- 65% Fe & above | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| -- Iron Ore Lumps (below 60% Fe, including Black Iron Ore containing upto 10% Mn.) | |||||
| 2601 11 21 | --- Below 55% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 22 | --- 55% Fe or more but below 58% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 29 | --- 58% Fe or more but below 60% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| -- Iron Ores fines (62% Fe or More) | |||||
|
2601 11 31 |
- 62% Fe or more but below 65% Fe |
Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 39 | --above 65% | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| --Iron Ore Fines (below 62% Fe) | |||||
| 2601 11 41 | --Below 55% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 42 | --55% Fe or more but below 58% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 43 | --58% Fe or more but below 60% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 49 | --60% Fe or more but below 62% Fe | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 50 | --Iron Ore Concentrates | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 11 90 | -- Others | Kg. |
1[2.5%] old[10%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 12 | --Agglomerated | ||||
| 2601 12 10 | --Iron Ore Pellets | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 12 90 | --Other | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18% |
| 2601 20 00 | --Roasted Iron Pyrites | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
|
2602 |
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight |
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| 2602 00 |
- Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight: |
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| 2602 00 10 | -- Manganese ore (46% or more) | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2602 00 20 | -- Manganese ore (44% or more but below 46%) | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2602 00 30 | -- Manganese ore (40% or more but below 44%) | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2602 00 40 | -- Manganese ore (35% or more but below 40%) | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2602 00 50 | -- Manganese ore (30% or more but below 35%) | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2602 00 60 | -- Manganese ore (10% or more but below 30%) | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2602 00 70 | -- Manganese ore sinters, agglomerated | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2602 00 90 | -- Other | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2603 00 00 |
Copper ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: 100% concession on specified countries IGST: 18% |
| 2604 00 00 |
Nickel ores and concentrates |
Kg. |
1[Free] old[5%] |
- | BCD:
Nil
upto 30/04/2022 IGST: 18% |
| 2605 00 00 |
Cobalt ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
|
2606 |
Aluminium ores and concentrates |
||||
| 2606 00 | - Aluminium ores and concentrates : | ||||
| 2606 00 10 | --- Bauxite (natural), not calcined | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2606 00 20 | --- Bauxite (natural), calcined | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2606 00 90 | --- Other aluminium ores and concentrates | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 18% |
| 2607 00 00 |
Lead ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
| 2608 00 00 |
Zinc ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
| 2609 00 00 |
Tin ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
|
2610 |
Chromium ores and concentrates |
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| 2610 00 |
- Chromium ores and concentrates : |
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| 2610 00 10 | --- Chrome ore lumps, containing 47% Cr2O3 and above | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
| 2610 00 20 | --- Chrome ore lumps, containing 40% or more but less than 47% Cr2O3 | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
| 2610 00 30 | --- Chrome ore lumps below 40% Cr2O3 | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
| 2610 00 40 | --- Chrome ore friable and concentrates fixes containing 47% Cr2O3 and above | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
| 2610 00 90 | --- Other | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
| 2611 00 00 |
Tungsten ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 5% |
|
2612 |
Uranium or thorium ores and concentrates |
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|
2612 10 00 |
- Uranium ores and concentrates |
Kg. |
1[Free] old[5%] |
- | BCD:
Nil
upto 30/04/2022 IGST: 5% |
|
2612 20 00 |
- Thorium ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 5% |
|
2613 |
Molybdenum ores and concentrates |
||||
|
2613 10 00 |
- Roasted |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: 80% concession on specified countries IGST: 5% |
|
2613 90 00 |
- Other |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: 80% concession on specified countries IGST: 5% |
|
2614 |
Titanium ores and concentrates |
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| 2614 00 |
- Titanium ores and concentrates: |
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| 2614 00 10 | --- Ilmenite, unprocessed | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 5% |
| 2614 00 20 | --- Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 5% |
| --- Rutile : | |||||
| 2614 00 31 | ---- Rare earth oxides including rutile sand | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 5% |
| 2614 00 39 | ---- Other | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 5% |
| 2614 00 90 | --- Other | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 5% |
|
2615 |
Niobium, tantalum, vanadium or zirconium ores and concentrates |
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|
2615 10 00 |
- Zirconium ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 5% |
|
2615 90 |
- Other : |
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| 2615 90 10 | --- Vanadium ores and concentrates | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: 80% concession on specified countries IGST: 5% |
| 2615 90 20 | --- Niobium or tantalum ores and concentrates | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 5% |
|
2616 |
Precious metal ores and concentrates |
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|
2616 10 00 |
- Silver ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: 80% concession on specified countries IGST: 5% |
|
2616 90 |
- Other : |
||||
| 2616 90 10 | --- Gold ores and concentrates | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: 80% concession on specified countries IGST: 5% |
| 2616 90 90 | --- Other | Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 BCD: 80% concession on specified countries IGST: 5% |
|
2617 |
Other ores and concentrates |
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|
2617 10 00 |
- Antimony ores and concentrates |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 5% |
|
2617 90 00 |
- Other |
Kg. |
1[2.5%] old[5%] |
- | BCD:
2.5%
upto 30/04/2022 IGST: 5% |
| 2618 00 00 |
Granulated slag (slag sand) from the manufacture of iron or steel |
Kg. | 5% | - | BCD:
2.5% IGST: 5% |
|
2619 |
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel |
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| 2619 00 |
- Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel : |
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| 2619 00 10 | --- Converted slag (scull) of blast furnance | Kg. | 5% | - | BCD:
Nil
for specified countries IGST: 18% |
| 2619 00 90 | --- Other | Kg. | 5% | - | BCD:
Nil
for specified countries IGST: 18% |
|
2620 |
Slag Ash and residues (other than from the manufacture of iron or steel), containing metals or metal compounds |
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|
|
- Containing mainly zinc : |
||||
|
2620 11 00 |
-- Hard zinc spelter |
Kg. |
1[5%] old[10%] |
- | BCD:
5%
upto 30/04/2022 IGST: 18% |
| 2620 19 | -- Other: | ||||
| 2620 19 10 | --- Zinc dross | Kg. |
1[5%] old[10%] |
- | BCD: 5% upto 30/04/2022 |
| 2620 19 90 | --- Other | Kg. |
1[5%] old[10%] |
- | BCD: 5% upto 30/04/2022 |
|
- Containing mainly lead : |
|||||
| 2620 21 00 | -- Leaded gasoline sludges and leaded anti-knock compound sludges | Kg. |
1[5%] old[5%] |
- | IGST: 18% |
| 2620 29 | - - Other: | ||||
| 2620 29 10 | --- Lead dross | Kg. |
1[5%] old[5%] |
- | |
| 2620 29 90 | --- Other | Kg. |
1[5%] old[5%] |
- | |
|
2620 30 |
- Containing mainly copper : |
||||
| 2620 30 10 | --- Brass dross | Kg. |
1[5%] old[10%] |
- | BCD:
5%
upto 30/04/2022 IGST: 18% |
| 2620 30 90 | --- Other | Kg. |
1[5%] old[10%] |
- | BCD:
5%
upto 30/04/2022 IGST: 18% |
|
2620 40 |
- Containing mainly aluminium : |
||||
| 2620 40 10 | --- Aluminium dross | Kg. |
1[5%] old[5%] |
- | IGST: 18% |
| 2620 40 90 | --- Other | Kg. |
1[5%] old[5%] |
- | IGST: 18% |
|
2620 60 00 |
- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds. |
Kg. |
1[5%] old[5%] |
- | IGST: 18% |
|
|
- Other : |
||||
| 2620 91 00 | -- Containing antimony, beryllium, cadmium, chromium or their mixtures | Kg. |
1[5%] old[5%] |
- | IGST: 18% |
| 2620 99 00 | -- Other | Kg. |
1[5%] old[5%] |
- | BCD:
80% concession
on specified countries IGST: 18% |
|
2621 |
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste |
||||
| 2621 10 00 | - Ash and residues from the incineration of municipal waste | Kg. | 5% | - | IGST:
5% IGST: 18% |
| 2621 90 00 | - Other | Kg. | 5% |
- |
IGST:
5% 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.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)