Chapter 81  (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) 
8101
 Tungsten (wolfram) and articles thereof, including waste and scrap        
8101 10 00 - Powders Kg. 5% - IGST: 18%
  - Other :        
8101 94 00 -- Unwrought tungsten, including bars and rods obtained simply by sintering Kg. 5% - IGST: 18%
8101 96 00 -- Wire Kg. 5% - BCD: 50% concession on specified countries
IGST: 18%
8101 97 00 -- Waste and scrap Kg. 5% - BCD: 50% concession on specified countries
IGST: 18%
8101 99  -- Other :        
8101 99 10 -- Tungsten filament Kg. 10% - BCD: 50% concession on specified countries
IGST: 18%
8101 99 90 -- Other Kg. 10% - BCD: 5%
BCD: 50% concession on specified countries
IGST: 18%
8102

Molybdenum and articles thereof, including waste and scrap

       
8102 10 00 - Powders Kg. 5% - IGST: 18%
  - Other :        
8102 94 00 -- Unwrought molybdenum, including bars and rods obtained simply by sintering Kg. 5% - IGST: 18%
8102 95 -- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil :        
8102 95 10 -- Hollow bars Kg. 5% - IGST: 18%
8102 95 90 -- Other Kg. 5% - IGST: 18%
8102 96 00 -- Wire Kg. 5% - IGST: 18%
8102 97 00 -- Waste and scrap Kg. 5% - IGST: 18%
8102 99 00 -- Other  Kg. 10% - IGST: 18%
8103

Tantalum and articles thereof, including waste and scrap

        
8103 20 - Unwrought tantalum, including bars and rods obtained simply by sintering powders :        
8103 20 10 -- Hollow bars Kg. 5% - IGST: 18%
8103 20 90 -- Other Kg. 5% - IGST: 18%
8103 30 00 - Waste  and  Scrap Kg. 5% - IGST: 18%
  - Other        
8103 91 00 Crucibles kg. 10% - IGST: 18%
8103 99 00 Other kg. 10% - IGST: 18%
8104

Magnesium and articles thereof, including waste and scrap.

       
  - Unwrought magnesium :        
8104 11 00

-- Containing at least 99.8% by weight of magnesium

Kg. 5% - IGST: 18%
8104 19 00 -- Other Kg. 5% - IGST: 18%
8104 20 - Waste and scrap :        
8104 20 10 -- Magnesium scrap, namely the following :magnesium clips covered by ISRI code  word 'Wafer';

magnesium scrap covered by ISRI code word ' Walnut';

magnesium engraver plates covered by ISRI code word 'Wine';

magnesium dock boards covered by ISRI code word 'Wood';

magnesium turnings  covered by ISRI code word 'World';

 Kg. 5% - IGST: 18%
8104 20 90 -- Other Kg. 5% - IGST: 18%
8104 30  - Raspings, turnings and granules, graded according to size; powders :        
8104 30 10 -- Raspings, turnings and granules, graded according to size Kg. 5% - IGST: 18%
8104 30 20 -- Powders Kg. 5% - IGST: 18%
8104 90 - Other :        
8104 90 10 -- Other magnesium and magnesium base alloys, wrought Kg. 5% - BCD: 50% concession on specified countries
IGST: 18%
8104 90 20 -- Flakes Kg. 5% - BCD: 50% concession on specified countries
IGST: 18%
8104 90 30 -- Wire Kg. 5% - BCD: 50% concession on specified countries
IGST: 18%
8104 90 90 -- Other Kg. 10% - BCD: 50% concession on specified countries
IGST: 18%
8105

Cobalt mattes and other intermediate products cobalt metallurgy; cobalt and articles thereof, including waste and scrap

       
8105 20

- Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders :

       
8105 20 10 -- Cobalt mattes and other intermediate products of cobalt metallurgy Kg. 1[2.5%]

old[5%]

 - BCD: 2.5% upto 30/04/2022
IGST: 18%
8105 20 20 -- Cobalt unwrought Kg. 5% - IGST: 18%
8105 20 30 -- Powders Kg. 5% - IGST: 18%
8105 30 00 - Waste and Scrap Kg. 5% - IGST: 18%
8105 90 00 - Other Kg. 10% - BCD: 50% concession on specified countries
IGST: 18%
8106 Bismuth and articles thereof, including waste and scrap        
8106 10 - Containing more than 99.99 % of bismuth, by weight:        
8106 10 10 --- Bismuth, unwrought kg 5% - IGST: 18%
8106 10 20 --- Articles of bismuth kg 5% - IGST: 18%
8106 10 90 --- Other kg 10% - IGST: 18%
8106 90 - Other        
8106 90 10 --- Waste and scrap of bismuth and bismuth alloys kg 5% - IGST: 18%
8106 90 90 --- Other kg 10% - IGST: 18%
8107 Cadmium and articles thereof, including waste and scrap        
8107 20 00 -  Unwrought cadmium; powders Kg. 5% - IGST: 18%
8107 30 00 - Waste and scrap Kg. 5% - IGST: 18%
8107 90 - Other :        
8107 90 10 -- Cadmium wrought Kg. 5% - IGST: 18%
8107 90 90 -- Other Kg. 10% - IGST: 18%
8108 Titanium and articles thereof, including waste and scrap        
8108 20 00 - Unwrought titanium; powders Kg. 5% - BCD: 50% concession on specified countries
IGST: 18%
8108 30 00 - Waste and Scrap Kg. 5% - IGST: 18%
8108 90   - Other :        
8108 90 10 -- Titanium, wrought Kg. 5% - BCD: 50% concession on specified countries
IGST: 18%
8108 90 90 -- Other Kg. 10% - BCD: 50% concession on specified countries
IGST: 18%
8109

Zirconium and articles thereof, including waste and scrap.

       
  - Unwrought zirconium; powders:        
8109 21 00 -- Containing less than 1 part hafnium to 500 part zirconium by weight kg. 10% - IGST: 18%
8109 29 00 -- Other kg. 10% - IGST: 18%
  - Waste and scrap:        
8109 31 00 -- Containing less than 1 part hafnium to 500 parts  zirconium by weight kg. 10% - IGST: 18%
8109 39 00 -- Other kg. 10% - IGST: 18%
  -- Other:        
8109 91 00 -- Containing less than 1 part hafnium to 500 parts  zirconium by weight kg. 10% - BCD: 50% concession on specified countries
IGST: 18%
8109 99 00 Other kg. 10% - BCD: 50% concession on specified countries
IGST: 18%
8110

Antimony and articles thereof, including waste and scrap

       
8110 10 00 - Unwrought antimony;  powders Kg. 1[2.5%]

old[5%]

 - BCD: 2.5% upto 30/04/2022
BCD: 50% concession on specified countries
IGST: 18%
8110 20 00 - Waste and Scrap Kg. 1[2.5%]

old[5%]

 - BCD: 2.5% upto 30/04/2022
IGST: 18%
8110 90 00 - Other Kg. 10% - IGST: 18%
8111

Manganese and articles thereof, including waste and scrap

       
8111 00 - Manganese and articles thereof, including waste and scrap :        
8111 00 10 -- Unwrought manganese and manganese base alloys Kg. 5% - IGST: 18%
8111 00 20 -- Waste and scrap of manganese base alloys Kg. 5% - IGST: 18%
8111 00 30 -- Wrought manganese Kg. 5% - IGST: 18%
8111 00 90 -- Other Kg. 10% - IGST: 18%
8112

Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium 1[(COLUMBIUM
AND)] old[(columbium)], articles of these metals, including waste and scrap;

        
  - Beryllium :        
8112 12 00 -- Unwrought; powders Kg. 5% - IGST: 18%
8112 13 00 -- Waste and scrap Kg. 5% - IGST: 18%
8112 19 00 -- Other Kg. 10% - IGST: 18%
  - Chromium :        
8112 21 00 --Unwrought; powders Kg. 5% - IGST: 18%
8112 22 00 -- Waste and scrap Kg. 5% - IGST: 18%
8112 29 00 - Other Kg. 10% - IGST: 18%
  - Hafnium:        
8112 31 -- Unwrought; waste and scrap; powders:        
8112 31 10 --- Unwrought kg. 10% - BCD: Nil for specified countries
 IGST: 18%
8112 31 20 --- Waste and scrap kg. 10% - BCD: Nil for specified countries
 IGST: 18%
8112 31 30 --- Powders kg. 10% - BCD: Nil for specified countries
 IGST: 18%
8112 39 00 -- Other kg. 10% - BCD: Nil for specified countries
 IGST: 18%
  Rhenium:        
8112 41 -- Unwrought; waste and scrap; powders:        
8112 41 10 --- Unwrought kg. 10% - BCD: Nil for specified countries
 IGST: 18%
8112 41 20 --- Waste and scrap kg. 10% - BCD: Nil for specified countries
 IGST: 18%
8112 41 30 --- Powders kg. 10% - BCD: Nil for specified countries
 IGST: 18%
8112 49 00 -- Other kg. 10% - BCD: Nil for specified countries
 IGST: 18%
  - Thallium :        
8112 51 00 -- Unwrought; powders Kg. 5% - IGST: 18%
8112 52 00 -- Waste and scrap Kg. 5% - IGST: 18%
8112 59 00 -- Other Kg. 10% - IGST: 18%
  - Cadmium:        
1[8112 61 00 - - Waste and scrap kg 5% - IGST: 18%
8112 69 - - Other:        
8112 69 10 - - - Cadmium, wrought kg 5% - IGST: 18%
8112 69 20 Cadmium, unwrought; Powders kg 5% - IGST: 18%
8112 69 90 - - - Other Kg. 10% - IGST: 18%]
old[8112 61 00 Waste and scrap Kg. 10% - BCD: 5%
 IGST: 18%
8112 69 00 Other Kg. 10% - BCD: 5%
 IGST: 18%]
  - Other :        
8112 92 00 -- Unwrought; waste and scrap; powders Kg. 5% - BCD: NIL for specified countries
IGST: 18%
8112 99 00 -- Other Kg. 10% - BCD: See Notifications for Specified Countries
IGST: 18%
8113 Cermets and articles thereof, including Waste and Scrap        
8113 00  - Cermets and articles thereof, including Waste and Scrap :        
8113 00 10 -- Unwrought cermets Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8113 00 20 -- Waste and scrap of cermets Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8113 00 30 -- Articles of cermets Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8113 00 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)