Chapter 74 (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)

7401

Copper mattes; cement copper (precipitated copper)

 

 

 

 

7401 00

- Copper mattes; Cement copper (precipitated copper):

 

 

 

 

7401 00 10

--- Copper mattes

Kg.

5%

-

BCD: See Notifications for specified countries
IGST: 18%

7401 00 90

--- Cement copper (precipitated copper)

Kg.

5%

-

BCD: 80% concession on specified countries
IGST:
18%

7402

Unrefined copper; copper anodes for electrolytic refining

 

 

 

 

7402 00

- Unrefined copper; copper anodes for electrolytic refining :

 

 

   

7402 00 10

--- Blister copper

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

7402 00 90

--- Other

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

7403

Refined copper and copper alloys, unwrought

 

 

 

 

 

- Refined copper :

 

 

 

 

7403 11 00

- Cathodes and sections of cathodes

Kg.

5%

-

BCD: See Notifications for specified countries
IGST:
18%

7403 12 00

-- Wire-bars

Kg.

5%

-

IGST: 18%

7403 13 00

-- Billets

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

7403 19 00

-- Other

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

 

- Copper alloys :

 

 

 

 

7403 21 00

-- Copper-zinc base alloys (brass)

Kg.

5%

-

BCD: Nil for specified countries
IGST:
18%

7403 22

-- Copper-tin base alloys (bronze) :

 

 

 

 

7403 22 10

--- Phosphor bronze

Kg.

5%

-

IGST: 18%

7403 22 90

--- Other

Kg.

5%

-

IGST: 18%

7403 29 00

-- Other copper alloys (other than master alloys of heading 7405)

Kg.

5%

-

IGST: 18%

7404

Copper waste and scrap

 

 

 

 

7404 00

- Copper waste and scrap:

 

 

 

 

 

--- Of copper :

 

 

 

 

7404 00 11

---- Empty or discharged cartridges of all bores and sizes

Kg.

2[2.5%]

old[5%]

-

BCD: 2.5% upto 30/04/2022
IGST: 18%

7404 00 12

---- Copper scrap, namely the following :
copper wire scrap covered by ISRI code words Barley, Berry and Birch; heavy copper scrap covered by ISRI code word Candy Unalloyed copper scrap covered by ISRI code word Cliff; copper wire nodules scrap covered by ISRI code words Clove Cobra and Cocoa ;
light copper scrap covered by ISRI Code word Dream;
Muntz metal tubes covered by ISRI code word Palms;
Miscellaneous copper-containing skimming, grindings, ashes, irony brass and copper, residues and slags covered by ISRI code word 'Drove' Copper wire scrap with various types of insultation covered by ISRI code word 'Druid'

Kg.

2[2.5%]

old[5%]

-

BCD: 2.5% upto 30/04/2022
IGST: 18%

7404 00 19

---- Other

Kg.

2[2.5%]

old[5%]

-

BCD: 2.5% upto 30/04/2022
IGST: 18%

 

--- Of copper alloys :

 

 

 

 

7404 00 21

 - - - - Empty or discharged cartridges of all bores and sizes, including the following: clean fired 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word ‘Lake’; clean muffled (popped) 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word ‘Lamb’ ”;

Kg.

2[2.5%]

old[5%]

-

BCD: 2.5% upto 30/04/2022
IGST: 18%

1 7404 00 22

Brass scrap, namely the following :
refinery brass scrap covered by ISRI code word Drink; composition of red brass scrap covered by ISRI code word Ebony; red brass composition turnings scrap covered by ISRI code word Enerv; genuine babbit-lined brass bushings scrap covered by ISRI code word Elder; machinery or hard brass solids scrap covered by ISRI code word Engel; machinery or hand brass solids scrap covered by ISRI code word Erin; cocks and faucets scrap covered by ISRI code word Grape; yellow brass scrap covered by ISRI code word Honey; yellow brass castings covered by ISRI code word Ivory; new brass clippings covered by ISRI code word Label; yellow brass primer covered by ISRI code word Lark; brass pipe covered by ISRI code word Melon; yellow brass rod turnings covered by ISRI code word Night;new yellow brass rod ends covered by ISRI code word Noble; yellow brass turnings covered by ISRI code word Nomad; mixed unsweated auto radiators covered by ISRI code word Ocean; a dmiralty brass condenser tubes covered by ISRI code word Pales; aluminium brass condenser tubes covered by ISRI code word Pallu;

Kg.

2[2.5%]

old[5%]

-

BCD: 2.5% upto 30/04/2022
IGST: 18%
7404 00 24 - - - - Bronze scrap, including the following:
manganese bronze solids covered ISRI code word ‘Parch’; High lead bronze solids and borings covered by ISRI code word ‘Elias’

Kg.

2[2.5%]

old[5%]

-

BCD: 2.5% upto 30/04/2022
IGST: 18%
7404 00 25 - - - - Copper nickel scrap, including the following: 
new cupro nickel clips and solids covered by ISRI code word ‘Dandy’; cupro nickel solids covered by ISRI code word ‘Daunt’; soldered cupro-nickel solids covered by ISRI code word ‘Delta’; cupro nickel spinnings, turnings, borings covered by ISRI code word ‘Decoy’;’’;

Kg.

2[2.5%]

old[5%]

-

BCD: 2.5% upto 30/04/2022
IGST: 18%

7404 00 29

--- Other

Kg.

2[2.5%]

old[5%]

-

BCD: 2.5% upto 30/04/2022
IGST: 18%

7405 00 00

Master alloys of copper

Kg.

5%

-

IGST: 18%

7406

Copper powders and flakes

 

 

 

 

7406 10 00

- Powders of non-lamellar structure

Kg.

5%

-

IGST: 18%

7406 20 00

-Powders of lamellar structure; flakes

Kg.

5%

-

IGST: 18%

7407

Copper bars, rods and profiles

 

 

 

 

7407 10

- Of refined copper :

 

 

 

 

7407 10 10

--- Electrolytic copper rods or black copper rods

Kg.

5%

-

IGST: 18%

7407 10 20

--- Other copper rods

Kg.

5%

-

IGST: 18%

7407 10 30

--- Copper bars (excluding hollow bars)

Kg.

5%

-

IGST: 18%

7407 10 40

--- Hollow bars of copper

Kg.

5%

-

IGST: 18%

 

--- Profiles :

 

 

 

 

7407 10 51

---- Hollow profiles

Kg.

5%

-

IGST: 18%

7407 10 59

---- Other

Kg.

5%

-

IGST: 18%

7407 10 90

----Other

Kg.

5%

-

IGST: 18%

 

- Of copper alloys :

 

 

 

 

7407 21

-- Of copper-zinc base alloys (brass) :

 

 

 

 

7407 21 10

--- Bars

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

7407 21 20

--- Rods

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

7407 21 30

--- Hollow bars

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

7407 21 90

-- Other

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

7407 29

-- Other :

 

 

 

 

7407 29 10

--- Rods of bronze and similar alloys

Kg.

5%

-

IGST: 18%

 

--- Profiles :

 

 

 

 

7407 29 21

---- Hollow

Kg.

5%

-

IGST: 18%

7407 29 29

--- Other

Kg.

5%

-

IGST: 18%

7407 29 90

--- Other

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

7408

Copper Wire

 

 

 

 

 

- Of refined copper :

 

 

 

 

7408 11

-- Of which the maximum cross-sectional dimension exceeds 6 mm :

 

 

 

 

7408 11 10

--- Copper weld wire

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 11 90

--- Other

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 19

-- Other :

 

 

 

 

7408 19 10

--- Copper weld wire

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 19 20

--- Welding wire

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 19 90

--- Other

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

 

- Of copper alloys :

 

 

 

 

7408 21

-- Of copper-zinc base alloys (brass) :

 

 

 

 

7408 21 10

--- Of which the maximum cross-sectional dimension exceeds 6 mm

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 21 90

--- Other

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 22

-- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) :

 

 

 

 

7408 22 10

--- Silver plated flattened wire of copper (lametta)

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 22 20

Other of which the maximum cross-sectional dimension exceeds 6 mm

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 22 90

--- Other

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 29

-- Other :

 

 

 

 

7408 29 10

--- Wire of bronze and similar alloys

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7408 29 90

--- Other

Kg.

5%

-

BCD: Nil Condition
IGST: 18%

7409

Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm

 

 

 

 

 

- Of refined copper :

 

 

 

 

7409 11 00

-- In coils

Kg.

5%

-

IGST: 18%

7409 19 00

-- Other

Kg.

5%

-

BCD: 50% concession on specified countries
IGST:
18%

 

- Of copper-zinc base alloys (brass) :

 

 

 

 

7409 21 00

-- In coils

Kg.

5%

-

IGST: 18%

7409 29 00

-- Other

Kg.

5%

-

IGST: 18%

 

- Of copper-tin base alloys (bronze) :

 

 

 

 

7409 31 00

-- In coils

Kg.

5%

-

IGST: 18%

7409 39 00

-- Other

Kg.

5%

-

IGST: 18%

7409 40 00

- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)

Kg.

5%

-

IGST: 18%

7409 90 00

- Of other copper alloys

Kg.

5%

-

BCD: Nil for specified countries
IGST:
18%

7410

Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm

 

 

 

 

 

- Not backed :

 

 

 

 

7410 11 00

-- Of refined copper

Kg.

5%

-

IGST: 18%

7410 12 00

-- Of copper alloys

Kg.

5%

-

IGST: 18%

 

- Backed :

 

 

 

 

7410 21 00

-- Of refined copper

Kg.

5%

-

BCD: Nil for specified countries
IGST:
18%

7410 22 00

-- Of copper alloys

Kg.

5%

-

IGST: 18%

7411

Copper Tubes and Pipes

 

 

 

 

7411 10 00

- Of refined copper

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
BCD: 50% concession on specified countries
CVD: See Notification
IGST: 18%

 

- Of copper alloys :

 

 

 

 

7411 21 00

-- Of copper-zinc base alloys (brass)

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
BCD: Nil for specified countries
CVD: See Notification
IGST: 18%

7411 22 00

-- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
CVD: See Notification
IGST: 18%

7411 29 00

-- Other

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
CVD: See Notification
IGST: 18%

7412

Copper tube or pipe fittings (for example, couplings, elbows, sleeves)

 

 

 

 

7412 10 00

- Of refined copper

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

7412 20

- Of copper alloys :

 

 

 

 

 

--- Brass :

 

 

 

 

7412 20 11

---- Tube-well strainer

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

7412 20 12

---- Hose connectors

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

7412 20 19

---- Other

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

7412 20 90

--- Fittings of bronze or other alloys of copper

Kg.

2[7.5%]

old[10%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

7413 00 00

Stranded wire, cables, plated bands and the like, of copper, not electrically insulated

Kg.

10%

-

BCD: 50% concession on specified countries
7414 Omitted * * *  

7415

Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper

 

 

 

 

7415 10 00

- Nails and tacks, drawing pins, staples and similar articles

Kg.

10%

-

IGST: 18%

 

- Other articles, not threaded :

 

 

 

 

7415 21 00

-- Washers (including spring washers)

Kg.

10%

-

IGST: 18%

7415 29 00

-- Other

Kg.

10%

-

IGST: 18%

 

- Other threaded articles :

 

 

 

 

7415 33

-- Screws; bolts and nuts :

 

 

 

 

7415 33 10

--- Screws for wood

Kg.

10%

-

IGST: 18%

7415 33 90

--- Other

Kg.

10%

-

IGST: 18%

7415 39

-- Other :

 

 

 

 

7415 39 10

--- Rivets (excluding tubular or bifurcated)

Kg.

10%

-

IGST: 18%

7415 39 90

--- Other

Kg.

10%

-

IGST: 18%
7416 00 00 Omitted * * *  
7417 Omitted * * *  

7418

Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper

 

 

 

 

7418 10

- Table, kitchen or other household articles and parts thereof; Pot scourers and scouring or polishing pads, gloves and the like:

 

 

 

 

7418 10 10

- - - Pot scourers and scouring or polishing pads, gloves and the like

Kg.

20%

-

IGST: See Extract

 

- - - Utensils:

 

 

 

 

7418 10 21

- - - - Of Brass

Kg.

20%

-

IGST: See Extract

7418 10 22

- - - - Of Copper

Kg.

20%

-

IGST: See Extract

7418 10 23

- - - - Of other copper alloys

Kg.

20%

-

IGST: See Extract

7418 10 24

- - - E.P.N.S. Ware

Kg.

20%

-

IGST: See Extract

 

- - - Other:

 

 

 

 

7418 10 31

- - - - Of E.P.N.S

Kg.

20%

-

IGST: See Extract

7418 10 39

- - -- Other

Kg.

20%

-

IGST: See Extract

7418 10 90

- - - Parts

Kg.

20%

-

BCD: NIL for specified countries
IGST: See Extract

7418 20

- Sanitary ware and parts thereof :

 

 

 

 

7418 20 10

--- Sanitary ware

Kg.

10%

-

IGST: See Extract

7418 20 20

--- Parts of sanitary ware

Kg.

10%

-

IGST: See Extract
7419 Other articles of copper        
7419 20 00 - Cast, moulded, stamped or forged, but not further  worked

Kg.

10%

-

BCD: Nil for specified countries
IGST: 18%
7419 80 - Other :        
7419 80 10 ---Reservoirs, tanks, vats and similar containers

Kg.

10%

-

BCD: 80% concession on specified countries
IGST: 18%
7419 80 20 ---Articles of copper alloys electro-plated with nickel-  silver

Kg.

10%

-

BCD: 80% concession on specified countries
IGST: 18%
7419 80 30 --Articles of brass kg.

10%

-

BCD: 80% concession on specified countries
IGST: 12%
7419 80 40 ---Copper worked articles kg.

10%

-

BCD: 80% concession on specified countries
IGST: 18%
7419 80 50 ---Copper chain kg.

10%

-

BCD: 80% concession on specified countries
IGST: 18%
7419 80 90 Other articles of copper kg.

10%

-

BCD: 80% 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.

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)

 

1 Tariff Value

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