Chapter 73 (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)

7301

Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

       

7301 10 00

- Sheet piling

Kg. 15% - IGST: 18%

7301 20

- Angles, shapes and sections :

       

7301 20 10

-- Steel slotted angles

Kg. 15% - IGST: 18%

7301 20 90

-- Other

Kg. 15% - IGST: 18%

7302

Railway or tramway track construction material of iron or steel, the following: rails, check rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (crossties), fish plates, chairs, chair wedges, sole plates (base plates), rail clips bed plates, ties and other material specialized for jointing or fixing rails

       

7302 10

- Rails :

       
  1[ '- - - For railways:        
7302 10 11 - - - - Head hardened rails kg 15% - IGST: 18%
7302 10 12 - - - - Asymmetric rails with end forging kg 15% - IGST: 18%
7302 10 13 - - - - Asymmetric rails without end forging kg 15% - IGST: 18%
7302 10 14 - - - - Other than asymmetric rails and head hardened rails kg 15% - IGST: 18%
7302 10 19 - - - - Other kg 15% - IGST: 18%]

old[7302 10 10

-- For railways

Kg. 15% - IGST: 18%]

7302 10 20

-- For tramways

Kg. 15% - IGST: 18%

7302 10 90

-- Other

Kg. 15% - IGST: 18%

7302 30 00

-Switch blades, crossing frogs, point rods and other crossing pieces

Kg. 15% - IGST: 18%

7302 40 00

- Fish plates and sole plates

Kg. 15% - IGST: 18%

7302 90

- Other :

       

7302 90 10

-- Material for jointing or fixing rails

Kg. 15% - IGST: 18%

7302 90 90

-- Other

Kg. 15% - IGST: 18%

7303

Tubes, pipes and hollow profiles, of cast iron 

       

7303 00

- Tubes , pipes and hollow profiles, of cast iron :

       

7303 00 10

-- Rain water pipe

Kg. 15% - BCD: 20% concession on specified countries
IGST:
18%

7303 00 20

-- Soil pipe

Kg. 15% - BCD: 20% concession on specified countries
IGST:
18%

7303 00 30

-- Spun pipe

Kg. 15% - BCD: 20% concession on specified countries
IGST:
18%

7303 00 90

-- Other

Kg. 15% - BCD: 20% concession on specified countries
IGST:
18%

7304

Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel

       

 

- Line pipe of a kind used for oil and gas pipelines:

       

7304 11

--  Of stainless steel:

       

7304 11 10

--- Tubes and pipes

Kg. 15% - ADD: See Notification
IGST:
18%

7304 11 20

---Blanks for tubes and pipes

Kg. 15% - BCD: Nil for specified countries
ADD: See Notification
IGST: 18%

7304 11 90

---Other

Kg. 15% - BCD: Nil for specified countries
ADD: See Notification
IGST:
18%

7304 19

-- Other:

       

 7304 19 10

---Tubes and pipes

Kg. 15% - ADD: See Notification
IGST:
18%

 7304 19 20

---Blanks for tubes and pipes

Kg. 15% - ADD: See Notification
IGST:
18%

 7304 19 90

---Other

Kg. 15% - ADD: See Notification
IGST:
18%

 

 - Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:

       

7304 22 00

- - Drill pipe of stainless steel

Kg. 15% - ADD: See Notification
IGST:
18%

7304 23

-- Other drill pipe:

       

7304 23 10

---Of iron

Kg. 15% - BCD: Nil for specified countries
ADD: See Notification
IGST:
18%

7304 23 90

- - - Other

Kg. 15% - BCD: Nil for specified countries
ADD: See Notification
IGST:
18%

7304 24 00

-Other, of stainless steel

Kg. 15% - ADD: See Notification
IGST:
18%

7304 29

-- Other:

       

7304 29 10

---Of iron

Kg. 15% - BCD: Nil for specified countries
ADD: See Notification
IGST:
18%

7304 29 90

---Other

Kg. 15% - BCD: Nil for specified countries
ADD: See Notification
IGST:
18%

 

- Other, of circular cross-section, of iron or non-alloy steel:

       

7304 31

-- Cold-drawn or cold-rolled (cold-reduced):

       

 

---Up to 114.3 mm outer diameter:

       

7304 31 11

----Of iron

Kg. 15% - ADD: See Notification
IGST:
18%

7304 31 19

----Other

Kg. 15% - ADD: See Notification
IGST:
18%

 

---Above 114.3 mm but up to 219.1 mm outer diameter

       

7304 31 21

----Of iron

Kg. 15% - ADD: See Notification
IGST:
18%

7304 31 29

----Other

Kg. 15% - ADD: See Notification
IGST:
18%

 

----Above 219.1 mm diameter:

       

7304 31 31

----Of iron

Kg. 15% - ADD: See Notification
IGST:
18%

7304 31 39

---Other

Kg. 15% - ADD: See Notification
IGST:
18%

 7304 39

-- Other:

       

 

---upto 114.3 mm  outer diameter

       

7304 39 11

----Of iron

Kg. 15% - ADD: See Notification
IGST:
18%

7304 39 19

----Other

Kg. 15% - ADD: See Notification
IGST:
18%

 

---Above 114.3 mm but up to 219.1 mm outer diameters:

       

 7304 39 21

----Of iron

Kg. 15% - ADD: See Notification
IGST:
18%

7304 39 29

----Other

Kg. 15% - ADD: See Notification
IGST:
18%

 

---Above 219.1 mm diameter:

       

7304 39 31

----Of iron

Kg. 15% - ADD: See Notification
IGST:
18%

7304 39 39

----Other

Kg. 15% - ADD: See Notification
IGST:
18%

 

- Other, of circular cross section, of stainless steel:

       

7304 41 00

  --- Cold-drawn or cold-rolled (cold-reduced)

Kg. 15% - ADD: See Notification
IGST:
18%

7304 49 00

 -- Other

Kg. 15% - ADD: See Notification
IGST:
18%

 

- Other, of circular cross section, of alloy steel:

       

 7304 51

-- Cold-drawn or cold rolled (cold-reduced):

       

7304 51 10

---Up to 114.3 mm diameter

Kg. 15% - ADD: See Notification
IGST:
18%

7304 51 20

---Above 114.3 mm but up to 219.1mm outer diameter

Kg. 15% - ADD: See Notification
IGST:
18%

7304 51 30

---Above 219.1 mm outer diameter

Kg. 15% - ADD: See Notification
IGST:
18%

7304 59

--Other:

       

7304 59 10

---Up to 114.3 mm diameter

Kg. 15% - BCD: 80% concession on specified countries
ADD: See Notification
IGST:
18%

7304 59 20

---Above 114.3 mm but up to 219.1mm outer diameter

Kg. 15% - BCD: 80% concession on specified countries
ADD: See Notification
IGST:
18%

7304 59 30

---Above 219.1 mm outer diameter

Kg. 15% - BCD: See Notifications for specified countries
ADD: See Notification
IGST:
18%

 7304 90 00

--Other

Kg. 15% - BCD: Nil for specified countries
ADD: See Notification
IGST:
18%

7305

Other tubes and pipes (for example, welded, riveted or similarly closed), having  circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel

       

 

- Line pipe of a kind used for oil or gas pipelines:

       

7305 11

-- Longitudinally submerged arc welded :

       

 

-- Galvanised pipes :

       

7305 11 11

-- Of iron

Kg. 15% - IGST: 18%

7305 11 19

-- Other

Kg. 15% - IGST: 18%

 

-- Non-galvanised pipes :

       

7305 11 21

-- Of iron

Kg. 15% - IGST: 18%

7305 11 29

-- Other

Kg. 15% - IGST: 18%

7305 12

-- Other, longitudinally welded :

       

 

- Galvanised pipes :

       

7305 12 11

-- Of iron

Kg. 15% - BCD: Nil for specified countries
IGST:
18%

7305 12 19

-- Other

Kg. 15% - BCD: Nil for specified countries
IGST:
18%

 

-- Non-galvanised pipes :

       

7305 12 21

-- Of iron

Kg. 15% - BCD: Nil for specified countries
IGST:
18%

7305 12 29

-- Other

Kg. 15% - BCD: Nil for specified countries
IGST:
18%

7305 19

-- Other :

       

 

- Galvanised pipes :

       

7305 19 11

-- Of iron

Kg. 15% - IGST: 18%

7305 19 19

-- Other

Kg. 15% - IGST: 18%

 

-- Non-galvanised (black) pipes :

       

7305 19 21

-- Of iron

Kg. 15% - IGST: 18%

7305 19 29

-- Other

Kg. 15% - IGST: 18%

7305 20

- Casing of a kind used in drilling for oil or gas :

       

7305 20 10

of iron

Kg. 15% - IGST: 18%

7305 20 90

other

Kg. 15% - IGST: 18%
 

Other ,welded:

       

7305 31

-- Longitudinally welded  :

       

7305 31 10

-- Of iron

Kg. 15% - IGST: 18%

7305 31 90

-- Other

Kg. 15% - IGST: 18%

7305 39

-- Other :

       

7305 39 10

-- Of iron

Kg. 15% - IGST: 18%

7305 39 90

-- Other

Kg. 15% - IGST: 18%

7305 90

-- Other :

       

7305 90 10

-- High pressure hydroelectric conduits  of steel

Kg. 15% - IGST: 18%

 

-- ERW precision tubes :

       

7305 90 21

-- Of iron

Kg. 15% - IGST: 18%

7305 90 29

-- Other

Kg. 15% - IGST: 18%

 

-- Other :

       

7305 90 91

-- Of iron

Kg. 15% - IGST: 18%

7305 90 99

-- Other

Kg. 15% - IGST: 18%

7306

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

       

 

-Line pipe of a kind used for oil or gas pipelines:

       

7306 11 00

--Welded ,of stainless steel

Kg. 15% - CVD: See Notification
IGST:
18%

7306 19

--Other:

       

 

---Galvanised pipes:

       

7306 19 11

----Of iron

Kg. 15% - IGST: 18%

7306 19 19

----Other

Kg. 15% - IGST: 18%

 

---Non galvanised pipes:

       

7306 19 21

----Of iron

Kg. 15% - IGST: 18%

7306 19 29

----Other

Kg. 15% - IGST: 18%

 

-Casing and tubing of a kind used in drilling for oil or gas:

       

7306 21 00

--Welded, of stainless steel

Kg. 15% - CVD: See Notification
IGST:
18%

7306 29

----Other:

       

7306 29 11

----Of iron

Kg. 15% - IGST: 18%

7306 29 19

----Other

Kg. 15% - IGST: 18%

7306 30

-Other, welded, of circular cross-section, of iron or non-alloy steel:

       

7306 30 10

---Of iron

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7306 30 90

---Other

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7306 40 00

-Other, welded, of circular cross-section, of stainless steel

Kg. 15% - CVD: See Notification
IGST:
18%

7306 50 00

-Other, welded, of circular cross-section, of other alloy steel

Kg. 15% - IGST: 18%

 

-Other, welded, of non-circular cross-section:

       

7306 61 00

--Of square or rectangular-cross-section

Kg. 15% - CVD: See Notification
IGST:
18%

7306 69 00

--Of other non-circular cross-section

Kg. 15% - CVD: See Notification
IGST:
18%

7306 90

-Other:

       

 

--ERW precision tubes:

       

7306 90 11

----Of iron

Kg. 15% - IGST: 18%

7306 90 19

----Other

Kg. 15% - IGST: 18%

7306 90 90

---Other

Kg. 15% - IGST: 18%

7307

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

       
 

- Cast fittings :

       

7307 11

-- Of non malleable cast iron :

       

7307 11 10

-- Sponge iron cast fittings

Kg. 15% - IGST: 18%

7307 11 20

-- SG iron cast fittings

Kg. 15% - IGST: 18%

7307 11 90

-- Other

Kg. 15% - IGST: 18%

7307 19 00

-- Other

Kg. 15% - IGST: 18%
 

- Other, of stainless steel :

       

7307 21 00

-- Flanges

Kg. 15% - BCD: Nil for specified countries
IGST:
18%

7307 22 00

--Threaded elbows, bends and sleeves

Kg. 15% - IGST: 18%

7307 23 00

-- Butt welding fittings

Kg. 15% - IGST: 18%

7307 29 00

-- Other

Kg. 25% - BCD: 10%
IGST: 18%
 

- Other :

       

7307 91

-- Flanges :

       

7307 91 10

-- Galvanised

Kg. 15% - IGST: 18%

7307 91 90

-- Other

Kg. 15% - IGST: 18%

7307 92

-- Threaded elbows, bends and sleeves :

       

7307 92 10

--Galvanised

Kg. 15% - IGST: 18%

7307 92 90

-- Other

Kg. 15% - IGST: 18%

7307 93

-- Butt welding fittings :

       

7307 93 10

-- Galvanised

Kg. 15% - IGST: 18%

7307 93 90

-- Other

Kg. 15% - IGST: 18%

7307 99

-- Other :

       

7307 99 10

-- Galvanised

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7307 99 90

-- Other

Kg. 25% - BCD: 10%
BCD: NIL for specified countries

IGST:
18%

7308

Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns, of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

       

7308 10 00

- Bridges and bridge sections

[u] 15% - IGST: 18%

7308 20

- Towers and lattice masts :

       

 

-- Towers, whether or not assembled :

       

7308 20 11

-- For transmission line

[u] 15% - BCD: 80% concession on specified countries
IGST:
18%

7308 20 19

-- Other

[u] 15% - BCD: 80% concession on specified countries
IGST:
18%

7308 20 20

-- Lattice masts

[u] 15% - BCD: 80% concession on specified countries
IGST:
18%

7308 30 00

- Doors, windows and their frames and thresholds for doors

[u] 15% - BCD: Nil for specified countries
IGST:
18%

7308 40 00

- Equipment for scaffolding, shuttering, propping or pit propping

[u] 15% - BCD: See Notifications for specified countries
IGST: 18%

7308 90

- Other :

       

7308 90 10

-- Beams, channels, pillars and girders prepared for use in structures

[u] 15% - BCD: See Notifications for specified countries
IGST: 18%

7308 90 20

-- Drop rods

[u] 15% - BCD: See Notifications for specified countries
IGST:
18%

7308 90 30

-- Hatchway , rails and bulkheads for ships or boats and parts of hull

[u] 15% - BCD: See Notifications for specified countries
IGST:
18%

7308 90 40

-- Galvanised tension bars

[u] 15% - BCD: See Notifications for specified countries
IGST:
18%

7308 90 50

-- Structures and super structures for mining

[u] 15% - BCD: See Notifications for specified countries
IGST:
18%

7308 90 60

-- Truss rods

[u] 15% - BCD: See Notifications for specified countries
IGST:
18%

7308 90 70

-- Tubular steel poles for electric transmission and distribution lines

[u] 15% - BCD: See Notifications for specified countries
IGST:
18%

7308 90 90

-- Other

[u] 25% - BCD: 10%
BCD: See Notifications for specified countries

IGST:
18%

7309

Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel of a capacity exceeding 300 I, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment

       

7309 00

- Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 I, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment :

       

7309 00 10

-- Galvanized iron tanks

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7309 00 20

-- Galvanized iron barrels and drums

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7309 00 30

-- Pressed steel tanks

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7309 00 40

-- Pressure vessels

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7309 00 90

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7310

Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 I, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment

       

7310 10

- Of a capacity of 50 L or more :

       

7310 10 10

-- Tin plate containers

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7310 10 20

-- Trunks and cases

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7310 10 90

-- Other

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract
 

- Of a capacity of less than 50 l :

       

7310 21

-- Cans which are to be closed by soldering or crimping :

       

7310 21 10

-- Tin plate containers

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7310 21 90

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7310 29

- Other :

       

7310 29 10

-- Tin plate containers

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7310 29 20

-- Trunks and cases

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7310 29 90

-- Other

Kg. 25% - BCD: 10%
BCD: See Notifications for specified countries
IGST: See Extract

7311

Containers for compressed or liquefied gas, of iron or steel

       

7311 00

- Containers for compressed or liquefied gas, of iron or steel :

       

7311 00 10

-- Liquefied petroleum gas (LPG) cylinder

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7311 00 20

-- Low pressure cylinder (Working pressure up to 35.2 kg/sq. cm other than LPG)

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7311 00 30

-- High pressure cylinder (working  pressure exceeding 35.2 kg/sq. cm)

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7311 00 90

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7312

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated

       

7312 10

- Stranded wire, ropes and cables :

       

7312 10 10

-- Wire ropes, black

Kg. 15% - BCD: See Notifications for specified countries
IGST: 18%

7312 10 20

-- Wire ropes, galvanised

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7312 10 30

-- Stranded wire

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7312 10 90

-- Other

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7312 90 00

Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7313

Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel

       

7313 00

- Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel :

       

7313 00 10

-- Barbed wire

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7313 00 20

-- Twisted hoop or single flat wire, barbared or not , and loosely twisted double wire , of a kind used for fencing.

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.

       
 

- Woven cloth :

       

 7314 12 00

-- Endless bands for machinery, of stainless steel

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314 14

-- Other woven cloth, of stainless steel:

       

7314 14 10

-- Wire gauze (wire cloth, wire mesh)

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314 14 90

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314 19

-- Other :

       

7314 19 10

-- Wire gauze (wire cloth, wire mesh)

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314 19 90

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314 20

- Grill , netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more  :

       

7314 20 10

-- Wire netting

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314 20 90

-- Other

Kg. 15% - IGST: 18%

 

- Other grill, netting and fencing, welded at the intersection

       

7314 31 00

-- Plated or coated with zinc :

Kg. 15% - IGST: 18%

7314 39 00

-- Other

Kg. 15% - IGST: 18%

 

- Other cloth, grill, netting and fencing : 

       

7314 41

-- Plated or coated with zinc :

       

7314 41 10

-- Wire netting

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314 41 90

-- Other

Kg. 15% - IGST: 18%

7314 42

-- Coated with plastics :

       

7314 42 10

-- Wire netting

Kg. 15% - IGST: 18%

7314 42 90

-- Other

Kg. 15% - IGST: 18%

7314 49

-- Other :

       

7314 49 10

-- Wire netting

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7314 49 90

-- Other

Kg. 15% - IGST: 18%

7314 50 00

-- Expanded metal

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7315

Chain and parts thereof, iron or steel

       

 

- Articulated link chain and parts thereof :

       

 7315 11 00

-- Roller chain

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7315 12

-- Other chain :

       

7315 12 10

-- Lifting and hoisting chain

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7315 12 20

-- Ship chain

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7315 12 90

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7315 19 00

-- Parts

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7315 20 00

- Skid chain

Kg. 15% - IGST: 18%

 

- Other chain

       

7315 81 00

-- Stud-link

Kg. 15% - IGST: 18%

7315 82 00

-- Other, welded link

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7315 89 00

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7315 90 00

- Other parts

Kg. 15% - IGST: 18%

7316

Anchors, grapnels and parts thereof, of iron or steel

       

7316 00

- Anchors, grapnels and parts thereof, of iron or steel :

       

7316 00 10

-- Anchors and grapnels

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7316 00 90

-- Parts

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7317  

Nails, tacks, drawings pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not  with heads of other material but excluding such articles with heads of copper :

       

7317 00

- Nails, tacks, drawings pins, corrugated nails, stapels (other than those of heading 8305) and similar articles, of iron or steel, whether or not  with heads of other material but excluding such articles with heads of copper :

       

 

nails:

       

7317 00 11

-- For animal shoes

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7317 00 12

-- For fixing heel strips and toe plates

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7317 00 13

-- Wire nails

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7317 00 19

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

 

--Spikes :

       

7317 00 21

-- Dog spikes

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7317 00 29

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7317 00 30

-- Tacks

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

 

-- Other :

       

7317 00 91

-- Staples other than in strips, and drawing pins

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7317 00 99

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7318

Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel

       

 

- Threaded articles :

       

7318 11

-- Coach screws : 

       

7318 11 10

-- Machine screws

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7318 11 90

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7318 12 00

-- Other wood screws

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7318 13 00

-- Screws hooks and screw rings

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7318 14 00

-- Self -tapping screws

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7318 15 00

-- Other screws and bolts, whether or not with their nuts or washers

Kg. 25% - BCD: 15%
BCD: NIL for specified countries

IGST:
18%

7318 16 00

-- Nuts

Kg. 25% - BCD: NIL for specified countries
IGST:
18%

7318 19 00

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

 

- Non-threaded articles :

       

7318 21 00

-- Spring washers and other lock washers

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7318 22 00

-- Other washers

Kg. 15% - BCD: See Notifications for specified countries
IGST: 18%

7318 23 00

-- Rivets

Kg. 15% - BCD: 50% concession on specified countries
IGST:
18%

7318 24 00

-- Cotters and cotter-pins

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7318 29

-- Other :

       

7318 29 10

-- Circlips

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7318 29 90

-- Other

Kg. 25% - BCD: NIL for specified countries
IGST:
18%

7319

Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included

       

7319 40

-- Safety pins and other pins :

       

7319 40 10

- Safety pins

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7319 40 90

- Other pins

Kg. 15% - BCD: 50% concession on specified countries
IGST: See Extract

7319 90 00

- Other

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7320

Springs and leaves for springs, of iron or steel

       

7320 10

- Leaf springs and leaves therefor :

       

 

-- Leaf-springs :

       

7320 10 11

--For motor vehicles

Kg. 15% - BCD: 50% concession on specified countries
IGST:
18%

7320 10 12

-- For railways and tramways

Kg. 15% - BCD: 50% concession on specified countries
IGST:
18%

7320 10 19

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7320 10 20

-- Leaves for springs

Kg. 15% - BCD: 50% concession on specified countries
IGST:
18%

7320 20 00

- Helical springs

Kg. 15% - BCD: 20% concession on specified countries
IGST:
18%

7320 90

- Other :

       

7320 90 10

--Coil spring for railways, tramways

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7320 90 20

-- Spring pins

Kg. 15% - BCD: See Notifications for specified countries
IGST:
18%

7320 90 90

-- Other

Kg. 25% - BCD: 10%
BCD: NIL for specified countries

IGST:
18%

7321

Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel

       

 

--Cooking appliances and plate warmers :

       

7321 11

-- For gas fuel or for both gas and other fuels :

       

7321 11 10

--Cookers and kitchen stoves

u 15% - BCD: See Notifications for specified countries
IGST: See Extract

7321 11 20

-- Other stoves

u 15% - BCD: See Notifications for specified countries
IGST: See Extract

7321 11 90

-- Other

u 15% - BCD: See Notifications for specified countries
IGST: See Extract

7321 12

-- For liquid fuel :

       

7321 12 10

--Cookers and kitchen stoves

u 15% - IGST: See Extract

7321 12 20

-- Other stoves

u 15% - IGST: See Extract

7321 12 90

-- Other

u 15% - IGST: See Extract

7321 19

-- Other, including appliances for solid fuel:

       

7321 19 10

---Cookers and kitchen stoves

u 15% - IGST: See Extract

7321 19 90

---Other stoves and appliances

u 15% - IGST: See Extract

 

- Other appliances :

       

7321 81 00

-- For gas fuel or for both gas and other fuels

u 15% - IGST: See Extract

7321 82 00

-- For liquid fuel 

u 15% - IGST: See Extract

7321 89

-- Other, including appliances for solid fuel:

       

7321 89 10

---Clay tandoor (oven with iron or steel body and earthen grates )

Kg. 15% - IGST: See Extract

7321 89 90

---Other

Kg. 15% - IGST: See Extract

7321 90 00

-- Parts

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7322

Radiators for central heating, not electrically heated, and parts thereof , of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor -driven fan or blower, and parts thereof , of iron or steel

       

 

- Radiators and parts thereof :

       

7322 11 00

-- Of cast iron

Kg. 15% - IGST: 18%

7322 19 00

-- Other

Kg. 15% - IGST: 18%

7322 90

- Other :

       

7322 90 10

-- Air heaters and hot air distributors

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7322 90 90

-- Parts of air heaters and hot air distributors

Kg. 15% - BCD: NIL for specified countries
IGST:
18%

7323

Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

       

7323 10 00

- Iron or steel wool; pot  scourers and scouring or polishing pads, gloves and the like :

u 20% - BCD: NIL for specified countries
IGST: See Extract

 

- Other :

       

7323 91

-- Of cast iron, not enamelled :

       

7323 91 10

-- Pans

u 20% - IGST: See Extract

7323 91 90

-- Other

u 20% - IGST: See Extract

7323 92 00

- Of cast iron, enamelled

u 20% - BCD: NIL for specified countries
IGST: See Extract

7323 93

-- Of stainless steel

       

7323 93 10

-- Pressure cookers

u 20% - BCD: 50% concession on specified countries
IGST: See Extract

7323 93 90

-- Other

u 20% - BCD: 50% concession on specified countries
IGST: See Extract

7323 94

-- Of iron (other than cast iron) or steel enamelled :

       

7323 94 10

-- Ghamellas

u 20% - BCD: NIL for specified countries
IGST:
18%

7323 94 20

-- Utensils

u 20% - BCD: 50% concession on specified countries
IGST: See Extract

7323 94 90

-- Other

u 20% - BCD: 50% concession on specified countries
IGST: See Extract

7323 99

-- Other :

       

7323 99 10

-- Utensils of galvanised iron

u 20% - BCD: NIL for specified countries
IGST: See Extract

7323 99 20

-- Other utensils

u 20% - BCD: NIL for specified countries
IGST: See Extract

7323 99 90

-- Other

u 20% - BCD: NIL for specified countries
IGST: See Extract

7324

Sanitary ware and parts thereof, of iron or steel

       

7324 10 00

- Sinks and wash basins, of stainless steel

u 15% - BCD: NIL for specified countries
IGST:
18%

 

-Baths :

       

7324 21 00

-- Of cast iron, whether or not enamelled

u 15% - IGST: 18%

7324 29 00

-- Other

u 15% - IGST: 18%

7324 90 00

- Other, including parts

u 15% - BCD: NIL for specified countries
IGST:
18%

7325

Other cast articles of iron or steel

       

7325 10 00

- Of non malleable cast iron

Kg. 15% - BCD: 7.5%/ 5% Condition
IGST: 18%
 

Other:

       

7325 91 00

-- Grinding balls and similar articles for mills

Kg. 15% - BCD: 7.5% Condition
BCD: See Notifications for specified countries
ADD: See Notification
IGST: 18%

7325 99

-- Other :

       

7325 99 10

-- Of iron

Kg. 15% - BCD: 7.5% Condition
BCD: NIL for specified countries

IGST:
18%

7325 99 20

-- Of alloy steel

Kg. 15% - BCD: 7.5% Condition
BCD: NIL for specified countries

IGST:
18%

7325 99 30

-- Of stainless steel

Kg. 15% - BCD: 7.5% Condition
BCD: NIL for specified countries

IGST:
18%

 

-- Other :

       

7325 99 91

-- Rudders for ships or boats

Kg. 15% - BCD: 7.5% Condition
BCD: NIL for specified countries

IGST:
18%

7325 99 92

-- Drain covers

Kg. 15% - BCD: 7.5% Condition
BCD: NIL for specified countries

IGST:
18%

7325 99 93

-- Plates and frames for sewage water or similar system

Kg. 15% - BCD: 7.5% Condition
BCD: NIL for specified countries

IGST:
18%

7325 99 99

-- Other

Kg. 25%   BCD: 7.5% Condition
BCD: NIL for specified countries

IGST:
18%

7326

Other articles of iron or steel.

       
 

- Forged or stamped, but not further worked :

       

7326 11 00

-- Grinding balls and similar articles for mills

Kg. 15% - BCD: 80% concession on specified countries
IGST: See Extract

7326 19

--Other :

       

7326 19 10

-- For automobiles and earth moving equipments

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7326 19 90

-- Other

Kg. 25% - BCD: 10%
BCD: NIL for specified countries
IGST: See Extract

7326 20

- Articles of iron or steel wire :

       

7326 20 10

-- Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7326 20 90

-- Other

Kg. 15% - BCD: NIL for specified countries
IGST: See Extract

7326 90

- Other :

       

7326 90 10

-- Belt lacing of steel

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7326 90 20

-- Belt fasteners for machinery belts

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7326 90 30

-- Drain covers, plates and frames for sewage, water or similar system

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7326 90 40

-- Enamelled iron ware

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7326 90 50

-- Grinding media balls and cylpebs

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7326 90 60

-- Manufactures of stainless steel

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7326 90 70

-- Articles of clad metal

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7326 90 80

-- Parts of ships, floating structure and vessels (excluding hull, propellers and paddle-wheels)

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

 

- Other :

       

7326 90 91

-- Shanks

Kg. 15% - BCD: See Notifications for specified countries
IGST: See Extract

7326 90 99

-- Other

Kg. 25% - BCD: See Extract
BCD: See Notifications for specified countries
IGST: See Extract

Exemption:- Notification No. 19/2019-Customs Dated 06/07/2019

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.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)
2.
If the importer at the time of importation,-
(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose;
(Vide:- Notification No.50/2017-Condition No- 24)

 

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