Chapter 76 (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)
7601 Unwrought aluminium        
7601 10 Aluminium, not alloyed :        
7601 10 10 -- Ingots Kg. 7.5% - IGST: 18%
7601 10 20 -- Billets Kg. 7.5% - IGST: 18%
7601 10 30 -- Wire bars Kg. 7.5% - IGST: 18%
7601 10 40 -- Wire rods Kg. 7.5% - CVD: See Notification
IGST:
18%
7601 10 90 -- Other Kg. 7.5% - IGST: 18%
7601 20 - Aluminium alloys :        
7601 20 10 -- Ingots Kg. 7.5% - IGST: 18%
7601 20 20 -- Billets Kg. 7.5% - IGST: 18%
7601 20 30 -- Wire bars Kg. 7.5% - IGST: 18%
7601 20 40 -- Wire rods Kg. 7.5% - CVD: See Notification
IGST:
18%
7601 20 90 -- Other Kg. 7.5% - IGST: 18%
7602 Aluminium waste and scrap        
7602 00 - Aluminium waste and scrap :        
7602 00 10

--- Aluminium scrap, namely the following :
clean aluminium lithographic sheets covered by ISRI code word ‘Tablet’;
new, clean aluminium lithographic sheets covered by ISRI code word ‘Tabloid’;
mixed low copper aluminium clippings and solids covered by ISRI code word ‘Taboo’;
clean mixed old alloy sheet aluminium covered by ISRI code word ‘Taint’/‘Tabor’;
new aluminium can stock covered by ISRI code word ‘Take’;
old can stock covered by ISRI code word ‘Talc’;
shredded aluminium used beverages can (U) scrap covered by ISRI code word ‘Talcred’;
densified aluminium used beverages can (UBC) scrap covered by ISRI code word ‘Taldack’;
baled aluminium used beverage can (UBC) scrap covered by ISRI code word ‘Taldon’;
briquetted aluminium used beverage can (UBC) scrap covered by ISRI code word ‘Taldork’;
painted siding covered by ISRI code word ‘Tale’;
coated scrap covered by ISRI code word ‘Talent’;
aluminium scrap radiators covered by ISRI code word ‘Talk’;
E.C. aluminium nodules covered by ISRI code word ‘Tall’;
new pure aluminium wire and cable covered by ISRI code word ‘Talon’;
new mixed aluminium wire and cable covered by ISRI code word ‘Tann’;
Old pure aluminium wire and cable covered by ISRI code word ‘Taste’;
old mixed aluminium wire and cable covered by ISRI code word ‘Tassel’;
aluminium pistons covered by ISRI code word ‘Tarry’;
segregated aluminium borings and turnings covered by ISRI code word ‘Teens’;
mixed aluminium castings covered by ISRI code word ‘Telic’;
mixed aluminium castings covered by ISRI code word ‘Tense’;
wrecked airplane sheet aluminium covered by ISRI code word ‘Tepid’;
new aluminium foil covered by ISRI code word ‘Terse’;
New aluminium foil covered by ISRI code word 'Tetra';
Old aluminium foil covered by ISRI code word 'Tesla;
aluminium grindings covered by ISRI code word ‘Thigh’;
segregated new aluminium alloy clippings and solids covered by ISRI code word ‘Tooth’;
mixed new aluminium alloy clippings and solids covered by ISRI code word ‘Tough’;
segregated new aluminium castings, forgings and extrusions covered by ISRI code word ‘Tread’;
aluminium auto castings covered by ISRI code word ‘Trump’;
insulated aluminium wire scrap covered by ISRI code word ‘Twang’;
aluminium airplane castings covered by ISRI code word ‘Twist’;
fragmentizer aluminium scrap (from automobile shredder) covered by ISRI code word ‘Twitch’;
Aluminium auto or truck wheels covered by ISRI code word 'Troma' ;
Fragmentizer aluminium scrap from automobile shredders covered by ISRI code word 'Tweak';
Burnt Fragmentizer aluminium scrap (from automobile shredders) covered by ISRI code word 'Twire';
Shredded non-ferrous scrap (predominantly aluminium) covered by ISRI code word 'Zorba';
New production aluminium extrusions covered by ISRI code word 'Tata';
All aluminium radiators from automobiles covered by ISRI code word 'Tally';
Aluminium extrusions '10/10 covered by ISRI code word 'Toto';
Aluminium extrusions dealer grade covered by the word 'Tutu';

Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
BCD: See Notifications for specified countries
IGST: 18%
7602 00 90 -- Other waste and scrap Kg. 1[2.5%]

old[5%]

- BCD: 2.5% upto 30/04/2022
BCD: See Notifications for specified countries
IGST: 18%
7603 Aluminium powders and flakes        
7603 10 - Powders of non lamellar structure :        
7603 10 10 -- Aluminium powder for thermit process Kg. 7.5% - IGST: 18%
7603 10 90 -- Other Kg. 7.5% - IGST: 18%
7603 20 00 - Powders of lamellar structure; flakes Kg. 7.5% - IGST: 18%
7604 Aluminium bars, rods and profiles.        
7604 10 - Of aluminium, not alloyed :        
7604 10 10 -- Wire rods Kg. 7.5% - CVD: See Notification
IGST:
18%
7604 10 20 -- Bars and rods, other than wire rods Kg. 7.5% - IGST: 18%
  -- Profile :        
7604 10 31 -- Hollow Kg. 7.5% - IGST: 18%
7604 10 39 -- Other Kg. 7.5% - IGST: 18%
  - Of aluminium alloys :        
7604 21 00 -- Hollow profiles  Kg. 7.5% - BCD: 20% concession on specified countries
IGST:
18%
7604 29 -- Other :        
7604 29 10 -- Hard drawn bare aluminium conductors steel re-inforced (A.C.S.R) Kg. 7.5% - IGST: 18%
7604 29 20 -- Wire rods Kg. 7.5% - CVD: See Notification
IGST:
18%
7604 29 30 -- Bars and rods, other than wire rods Kg. 7.5% - IGST: 18%
7604 29 90 -- Other Kg. 7.5% - IGST: 18%
7605 Aluminium wire        
  - Of aluminium, not alloyed :        
7605 11 00 -- Of which the maximum cross sectional dimension exceeds 7 mm Kg. 7.5% - CVD: See Notification
IGST:
18%
7605 19 -- Other :        
7605 19 10 -- Of which the maximum cross-sectional dimension exceeds 6 mm but does not exceed 7 mm Kg. 7.5% - IGST: 18%
  -- Other :        
7605 19 91 -- Hard drawn bare-solid Kg. 7.5% - IGST: 18%
7605 19 99 -- Other Kg. 7.5% - IGST: 18%
  Of aluminium alloys :        
7605 21 00  Of which the maximum cross sectional dimension exceeds 7 mm Kg. 7.5% - CVD: See Notification
IGST:
18%
7605 29 -- Other :        
7605 29 10 -- Of which the maximum cross-sectional dimension exceeds 6 mm but does not exceed 7 mm Kg. 7.5% - IGST: 18%
7605 29 90 -- Other Kg. 7.5% - IGST: 18%
7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2mm        
  - Rectangular (including square) :        
7606 11 -- Of aluminium, not alloyed :        
7606 11 10 -- Electrolytic plates or sheets Kg. 7.5% - ADD: See Notification
IGST:
18%
7606 11 90 -- Other Kg. 7.5% - ADD: See Notification
IGST:
18%
7606 12 00 -- Of aluminium alloys Kg. 7.5% - BCD: Nil for specified countries
ADD: See Notification
IGST:
18%
  - Other :        
7606 91 -- Of aluminium, not alloyed :        
7606 91 10 -- Circles Kg. 7.5% - ADD: See Notification
IGST:
18%
7606 91 20 -- Electrolytic plates or sheets Kg. 7.5% - ADD: See Notification
IGST:
18%
7606 91 90 -- Other Kg. 7.5% - ADD: See Notification
IGST:
18%
7606 92 -- Of aluminium alloys :        
7606 92 10 -- Circles Kg. 7.5% - ADD: See Notification
IGST:
18%
7606 92 90 -- Other Kg. 7.5% - ADD: See Notifcation
IGST:
18%
7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thick ness (excluding any backing) not exceeding 0.2 mm.        
  - Not backed :        
7607 11 -- Rolled but not further worked :        
7607 11 10 -- Ordinarily used for tea chest lining Kg. 7.5% - ADD: See Notification
IGST:
18%
7607 11 90 -- Other Kg. 7.5% - ADD: See Notification
IGST:
18%
7607 19 -- Other :        
7607 19 10 -- Ordinarily used for tea chest lining Kg. 7.5% - ADD: See Notification
IGST:
18%
-- Other :        
7607 19 91 -- Plain Kg. 7.5% - ADD: See Notification
IGST:
18%
7607 19 92 -- Embossed Kg. 7.5% - ADD: See Notification
IGST:
18%
7607 19 93 -- Perforated or cut-to-shape Kg. 7.5% - ADD: See Notification
IGST:
18%
7607 19 94 --Coated Kg. 7.5% - ADD: See Notification
IGST:
18%
7607 19 95 -- Printed Kg. 7.5% - ADD: See Notification
IGST:
18%
7607 19 99 -- Other Kg. 7.5% - ADD: See Notification
IGST:
18%
7607 20 - Backed :        
7607 20 10 -- Ordinarily used for tea chest lining Kg. 7.5% - BCD: See Notifications for specified countries
ADD: See Notification
IGST:
18%
7607 20 90 -- Other Kg. 7.5% - BCD: See Notifications for specified countries
ADD: See Notification
IGST:
18%
7608 Aluminium tubes and pipes        
7608 10 00 - Of aluminium, not alloyed Kg. 10% - IGST: 18%
7608 20 00 - Of aluminium alloys Kg. 10% - IGST: 18%
7609 00 00 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) Kg. 10% - IGST: 18%
7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures        
7610 10 00  - Doors, windows and their frames and thresholds for doors Kg. 10% - IGST: 18%
7610 90 - Other :        
7610 90 10 -- Structures Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
7610 90 20 -- Parts of structures, not elsewhere specified Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
7610 90 30 -- Alumnium plates , rods, profiles, tubes and the like, prepared for use in structure  Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
7610 90 90 -- Other Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
7611 00 00 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment Kg. 10% - IGST: 18%
7612 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment        
7612 10 - Collapsible tubular containers :        
7612 10 10 -- Plain Kg. 10% - IGST: 18%
7612 10 20 -- Lacquered Kg. 10% - IGST: 18%
7612 10 30 -- Printed Kg. 10% - IGST: 18%
7612 10 90 -- Other Kg. 10% - IGST: 18%
7612 90 - Other :        
7612 90 10 -- Plain Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
7612 90 20 -- Lacquered Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
7612 90 30 -- Printed Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
7612 90 90 - Other Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
7613 Aluminium containers for compressed or liquefied gas        
7613 00 - Aluminium containers for compressed or liquefied gas :        
-- Low pressure cylinders :        
7613 00 11 -- Plain Kg. 10% - BCD: NIL for specified countries
IGST:
18%
7613 00 12 -- Lacquered  Kg. 10% - IGST: 18%
7613 00 13 -- Printed Kg. 10% - IGST: 18%
7613 00 19 -- Other Kg. 10% - IGST: 18%
-- High pressure cylinders :        
7613 00 21 -- Plain Kg. 10% - IGST: 18%
7613 00 22 -- Lacquered Kg. 10% - IGST: 18%
7613 00 23 -- Printed Kg. 10% - IGST: 18%
7613 00 29 -- Other Kg. 10% - IGST: 18%
-- Other :        
7613 00 91 -- Plain Kg. 10% - IGST: 18%
7613 00 92 -- Lacquered Kg. 10% - IGST: 18%
7613 00 93 -- Printed Kg. 10% - IGST: 18%
7613 00 99 -- Other Kg. 10% -  
7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated        
7614 10 00 - With steel core Kg. 10% - BCD: NIL for specified countries
IGST:
18%
7614 90 00 - Other Kg. 10% - IGST: 18%
7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scoures and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium.        
7615 10 - Table, kitchen or other household articles and parts thereof; pot scourers and scour ing or polishing pads, gloves and the like :        
  -- Pressure cookers, solar collectors :        
7615 10 11    -- Pressure cookers Kg. 20% - IGST: See Extract
7615 10 12    -- Solar collectors Kg. 20% - IGST: See Extract
  -- Utensisls :        
7615 10 21 -- Non-stick utensils Kg. 20% - IGST: See Extract
7615 10 29 - Other Kg. 20% - IGST: See Extract
7615 10 30 - Other Table, kitchen or other household articles Kg. 20% - IGST: See Extract
7615 10 40 -- Pot scourers and scouring or polishing pads, gloves and the like Kg. 20% - IGST: See Extract
7615 10 90 - Other Kg. 20% - IGST: See Extract
7615 20 - Sanitary ware & parts thereof :        
7615 20 10 -- Sanitary ware of aluminium and aluminium alloys for indoor use Kg. 10% - BCD: NIL for specified countries
IGST:
See Extract
7615 20 20 -- Parts Kg. 10% - BCD: NIL for specified countries
IGST:
See Extract
7615 20 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST:
See Extract
7616 Other articles of aluminium        
7616 10 00 - Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles Kg. 10% - IGST: 18%
  - Others :        
7616 91 00 -- Cloth, grill, netting and fencing of aluminium wire Kg. 10% - IGST: 18%
7616 99 -- Other :        
7616 99 10 -- Expanded metal of aluminium and aluminium alloys Kg. 10% - BCD: Nil for specified countries
IGST:
18%
7616 99 20 -- Chains Kg. 10% - BCD: Nil for specified countries
IGST:
18%
7616 99 30 -- Bobbins Kg. 10% - BCD: Nil for specified countries
IGST:
18%
7616 99 90 -- Other Kg. 10% - BCD: Nil for 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.

 

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