In the matter of cast iron powder manufacturing.
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 September 2011
Respected Sir,
My querry is related to the excise rate charge by the Central Govt. in manufacturing of Cast Iron Powder.
the basic rate upto 150.00 lakhs no excise
applicable above 150.00 lakhs excise is applicabl and at what rate it is applicable.
Thanks
Sanjay Gathraj
My querry is related to the excise rate charge by the Central Govt. in manufacturing of Cast Iron Powder.
the basic rate upto 150.00 lakhs no excise
applicable above 150.00 lakhs excise is applicabl and at what rate it is applicable.
Thanks
Sanjay Gathraj
01 September 2011
check your tariff sub heading under chapter 72 and 73
cast iron powder is a broad classification, you need to get exact classification from above chapters.
cast iron powder is a broad classification, you need to get exact classification from above chapters.
01 September 2011
F.No. 139/20/94-CX.4
Government of India
Ministry of Finance, Department of Revenue
(Central Board of Excise & Customs), New Delhi
Subject: Central Excise- Manufacture of cast iron powder out of cast iron granules s(72.05)/ cast iron & borings (72.04)- whether the process involved amounts to manufacture - Clarification regarding.....
Certain doubts have been expressed as to whether manufacture of cast iron powder out of cast iron granules (72.05)/ cast iron turnings & borings (72.04) amounts to manufacture for the purpose of Section 2(f) of the Central Excise & Salt Act, 1944. At some places, a view has been taken that manufacturing cast iron powder out of cast iron granules (72.05) would not amount to manufacture, as both of them are classifiable under heading 72.05 of the Schedule to the Central Excise Tariff Act, 1985.
2. For the purpose of manufacturing cast iron powder, borings and turnings (7204.10) or cast iron granules (72.05) are received as inputs. Impurities are removed from the inputs by passing it through an electrically operated magnetic separator. Since some particles, oxides etc. are fused with the metals, these are subjected to the process of pulverisation and finally passed through sieves of various sizes to separate powder as per their sizes. The resultant product is cast iron powder and is reportedly used for chemical reaction in order to generate hydrogen gas and required for reduction purposes.
3. The matter has been examined by the Board. attention is drawn to Section Note 6(a) and (b) of Section XV which contain the definition of wastes and scrap and powders. Further, Chapter Note i(h) of chapter 72 defines granules. Although granules and powders of pig iron, spiegeleise, iron or steel are classifiable under heading 72.05 yet granules, powders and waste and scrap have their own specific definitions and are known distinctly in end use and character. The Board is, therefore, of the view that conversion of cast iron granules/ cast iron turnings and borings into cast iron powder amounts to manufacture for the purpose of Section 2(f) of Central Excises & Salt Act, 1944 and that cast iron powder so manufactured is dutiable again.
Sd/-
(M. Ponnuswamy)
Deputy Secretary to the Government of India
CHAPTER 72
Iron and steel
NOTES
1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the
following expressions have the meanings hereby assigned to them:
(a) Pig Iron:
Iron-carbon alloys not usefully malleable, containing more than 2% by weight
of carbon and which may contain by weight one or more other elements within
the following limits:
- not more than 10% of chromium
- not more than 6% of manganese
- not more than 3% of phosphorus
- not more than 8% of silicon
- a total of not more than 10% of other elements.
(b) Spiegeleisen:
Iron-carbon alloys containing by weight more than 6% but not more than 30%
of manganese and otherwise conforming to the specification at (a) above.
(c) Ferro-alloys:
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by
continuous casting and also in granular or powder forms, whether or not agglomerated,
commonly used as an additive in the manufacture of other alloys
or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy
and generally not usefully malleable, containing by weight 4% or more of
the element iron and one or more of the following:
- more than 10% of chromium
- more than 30% of manganese
- more than 3% of phosphorus
- more than 8% of silicon
- a total of more than 10% of other elements, excluding carbon,
subject to a maximum content of 10% in the case of copper.
(d) Steel :
Ferrous materials other than those of heading 7203 which (with the exception
of certain types produced in the form of castings) are usefully malleable and
which contain by weight 2% or less of carbon. However, chromium steels may
contain higher proportions of carbon.
(e) Stainless steel:
Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of
chromium, with or without other elements.
SECTION XV 414 CHAPTER 72
(f) Other alloy steel :
Steels not complying with the definition of stainless steel and containing by
weight one or more of the following elements in the proportion shown:
- 0.3% or more of aluminium
- 0.0008% or more of boron
- 0.3% or more of chromium
- 0.3% or more of cobalt
- 0.4% or more of copper
- 0.4% or more of lead
- 1.65% or more of manganese
- 0.08% or more of molybdenum
- 0.3% or more of nickel
- 0.06% or more of niobium
- 0.6% or more of silicon
- 0.05% or more of titanium
- 0.3% or more of tungsten (wolfram)
- 0.1% or more of vanadium
- 0.05% or more of zirconium
- 0.1% or more of other elements (except sulphur, phosphorus,
carbon and nitrogen), taken separately.
(g) Remelting scrap ingots of iron and steel:
Products roughly cast in the form of ingots without feeder-heads or hot tops,
or of pigs, having obvious surface faults and not complying with the chemical
composition of pig iron, spiegeleisen or ferro-alloys.
(h) Granules:
Products of which less than 90% by weight passes through a sieve with a mesh
aperture of 1 mm and of which 90% or more by weight passes through a sieve
with a mesh aperture of 5 mm.
(ij) Semi-finished products:
Continuous cast products of solid section, whether or not subjected to primary
hot-rolling; and other products of solid sections, which have not been
further worked than subjected to primary hot-rolling or roughly shaped by
forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k) Flat-rolled products :
Rolled products of solid rectangular (other than square) cross-section, which
do not conform to the definition at (ij) above in the form of:
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75 mm, are of
SECTION XV 415 CHAPTER 72
width measuring at least ten times the thickness or if of a thickness of
4.75 mm or more are of a width which exceeds 150 mm and measures at
least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from
rolling (for example, grooves, ribs, chequers, tears, buttons and lozenges) and
those, which have been perforated, corrugated or polished, provided that they
do not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size,
are to be classified as products of a width of 600 mm or more, provided that
they do not assume the character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils:
Hot-rolled products in irregularly wound coils, which have a solid cross-section
in the shape of circles, segments of circles, ovals, rectangles (including
squares), triangles, or other convex polygons (including “flattened circles”
and “modified rectangles”, of which two opposite sides are convex arcs, the
other two sides being straight, of equal length and parallel). These products
may have indentations, ribs, grooves or other deformations produced during
the rolling process (reinforcing bars and rods).
(m) Other bars and rods:
Products which do not conform to any of the definitions at (ij), (k) or (l) above
or to the definition of wire, which have a uniform solid cross- section along
their whole length in the shape of circles, segments of circles, ovals, rectangles
(including squares), triangles or other convex polygons (including “flattened
circles” and “modified rectangles”, of which two opposite sides are convex
arcs, the other two sides being straight, of equal length and parallel). The
products may:
- have indentations, ribs, grooves or other deformations produced
during the rolling process (reinforcing bars and rods);
- be twisted after rolling.
(n) Angles, shapes and sections:
Products having a uniform solid cross-section along their whole length which
do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the
definition of wire.
Chapter 72 does not include products of heading 7301 or 7302.
(o) Wire:
Cold-formed products in coils, of any uniform solid cross-section along their
whole length, which do not conform to the definition of flat-rolled products.
(p) Hollow drill bars and rods:
Hollow bars and rods of any cross-section, suitable for drills, of which the
greatest external dimension of the cross-section exceeds 15 mm but does not
exceed 52 mm, and of which the greatest internal dimension does not exceed
SECTION XV 416 CHAPTER 72
one half of the greatest external dimension. Hollow bars and rods of iron or
steel not conforming to this definition are to be classified in heading 7304.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the
ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by
sintering are to be classified, according to their form, their composition and their appearance, in
the headings of this Chapter appropriate to similar hot-rolled products.
4. In relation to the prodocts of this Chapter, the process of drawing or redrawing a bar,
rod, wire rod, round bar or any other similar article, into bright bar, shall amount to "manufacture".
SUB-HEADING NOTES
1. In this Chapter, the following expressions have the meanings hereby assigned to
them:
(a) Alloy pig iron:
Pig iron containing, by weight, one or more of the following elements in the
specified proportions:
- more than 0.2% of chromium
- more than 0.3% of copper
- more than 0.3% of nickel
- more than 0.1% of any of the following elements:
aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
(b) Non-alloy free-cutting steel:
Non-alloy steel containing, by weight, one or more of the following elements in
the specified proportions:
- 0.08% or more of sulphur
- 0.1% or more of lead
- more than 0.05% of selenium
- more than 0.01% of tellurium
- more than 0.05% of bismuth.
(c) Silicon-electrical steel:
Alloy steels containing, by weight, at least 0.6% but not more than 6% of
silicon and not more than 0.08% of carbon. They may also contain by weight
not more than 1% of aluminium but no other element in a proportion that would
give the steel the characteristics of another alloy steel.
(d) High speed steel:
Alloy steels containing, with or without other elements, at least two of the
three elements molybdenum, tungsten and vanadium with a combined content
by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
SECTION XV 417 CHAPTER 72
(e) Silico-manganese steel:
Alloy steels containing by weight:
- not more than 0.7% of carbon
- 0.5% or more but not more than 1.9% of manganese; and
- 0.6% or more but not more than 2.3% of silicon, but no other
element in a proportion that would give the steel the
characteristics of another alloy steel.
2. For the classification of ferro-alloys in the sub-headings of heading 7202, the
following rule should be observed:
A ferro-alloy is considered as binary and classified under the relevant sub-heading
(if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in
Chapter Note 1(c); by analogy, it is considered respectively as ternary or quaternary if two
or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified “other elements” referred to in Chapter
Note 1(c) must each exceed 10% by weight.
3. In relation to flat-rolled products of this Chapter, the process of hardening or tempering
shall amount to ‘manufacture’.
Supplementary Note
Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square,
slightly round or bevelled) edge.
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
I.—PRIMARY MATERIALS; PRODUCTS IN
GRANULAR OR POWDER FORM
7201 PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER
PRIMARY FORMS
7201 10 00 - Non-alloy pig iron containing by weight 0.5% kg. 16%
or less of phosphorus
7201 20 00 - Non-alloy pig iron containing by weight more kg. 16%
than 0.5% of phosphorus
7201 50 - Alloy pig iron; spiegeleisen :
7201 50 10 --- Cast iron kg. 16%
7201 50 90 --- Other kg. 16%
7202 FERRO-ALLOYS
- Ferro-manganese :
7202 11 00 -- Containing by weight more than 2% of carbon kg. 16%
7202 19 00 -- Other kg. 16%
- Ferro-silicon:
7202 21 00 -- Containing by weight more than 55% of silicon kg. 16%
7202 29 00 -- Other kg. 16%
7202 30 00 - Ferro-silico-manganese kg. 16%
- Ferro-chromium :
7202 41 00 -- Containing by weight more than 4% of carbon kg. 16%
SECTION XV 418 CHAPTER 72
7202 49 00 -- Other kg. 16%
7202 50 00 - Ferro-silico-chromium kg. 16%
7202 60 00 - Ferro-nickel kg. 16%
7202 70 00 - Ferro-molybdenum kg. 16%
7202 80 00 - Ferro tungsten and ferro-silico-tungsten kg. 16%
- Other :
7202 91 00 -- Ferro-titanium and kg. 16%
Ferro-silico-titanium
7202 92 00 -- Ferro-vanadium kg. 16%
7202 93 00 -- Ferro-niobium kg. 16%
7202 99 -- Other :
--- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt,
Ferro-columbium, Ferro-zirconium, Ferro-tantalum:
7202 99 11 ---- Ferro-phosphorus kg. 16%
7202 99 12 ---- Ferro-selenium kg. 16%
7202 99 13 ---- Ferro-cobalt kg. 16%
7202 99 14 ---- Ferro-columbium kg. 16%
7202 99 15 ---- Ferro-zirconium kg. 16%
7202 99 16 ---- Ferro-tantalum kg. 16%
--- Ferro-silico-zirconium, Ferro-silico-magnesium:
7202 99 21 ---- Ferro-silico-zirconium kg. 16%
7202 99 22 ---- Ferro-silico-magnesium kg. 16%
--- Ferro-boron, charge-chrome :
7202 99 31 ---- Ferro-boron kg. 16%
7202 99 32 ---- Charge-chrome kg. 16%
7202 99 90 --- Other kg. 16%
7203 FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF
IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN
LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING MINIMUM
PURITY BY WEIGHT OF 99.94%, IN LUMPS, PELLETS OR
SIMILAR FORMS
7203 10 00 - Ferrous products obtained by direct reduction of kg. 16%
iron ore
7203 90 00 - Other kg. 16%
7204 FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS
OF IRON OR STEEL
7204 10 00 - Waste and scrap of cast iron kg. 16%
- Waste and scrap of alloy steel :
7204 21 -- Of stainless steel :
7204 21 10 --- Empty or discharged cartridges of all bores and kg. 16%
sizes
7204 21 90 --- Other kg. 16%
7204 29 -- Other :
7204 29 10 --- Empty or discharged cartridges of all bores and kg. 16%
sizes
7204 29 20 --- Of high speed steel kg. 16%
7204 29 90 --- Other kg. 16%
7204 30 00 - Waste and scrap of tinned iron or steel kg. 16%
- Other waste and scrap :
7204 41 00 -- Turnings, shavings, chips, milling waste, saw dust, kg. 16%
fillings, trimmings and stampings, whether or not
in bundles
7204 49 00 -- Other kg. 16%
7204 50 00 - Remelting scrap ingots kg. 16%
7205 GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON
OR STEEL
7205 10 - Granules :
--- Of iron :
7205 10 11 ---- Shot and angular grit kg. 16%
7205 10 12 ---- Wire pellets kg. 16%
7205 10 19 ---- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 419 CHAPTER 72
--- Of alloy steel :
7205 10 21 ---- Shot and angular grit kg. 16%
7205 10 22 ---- Wire pellets kg. 16%
7205 10 29 ---- Other kg. 16%
7205 10 90 --- Other kg. 16%
- Powders :
7205 21 00 -- Of alloy steel kg. 16%
7205 29 -- Other :
7205 29 10 --- Of iron kg. 16%
7205 29 90 --- Other kg. 16%
II.—IRON AND NON-ALLOY STEEL
7206 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY
FORMS (EXCLUDING IRON OF HEADING 7203)
7206 10 - Ingots :
7206 10 10 --- Of iron kg. 16%
7206 10 20 --- Of high carbon steel kg. 16%
7206 10 90 --- Other kg. 16%
7206 90 - Other :
--- Of iron :
7206 90 11 ---- Puddled bars and pilings kg. 16%
7206 90 12 ---- Blocks, lumps and similar forms kg. 16%
7206 90 19 ---- Other kg. 16%
--- Other :
7206 90 91 ---- Puddled bars and pilings kg. 16%
7206 90 92 ---- Blocks, lumps and similar forms kg. 16%
7206 90 99 ---- Other kg. 16%
7207 SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL
- Containing by weight less than 0.25% of carbon :
7207 11 -- Of rectangular (including square) cross-section, the
width measuring less than twice the thickness:
7207 11 10 --- Electrical quality kg. 16%
7207 11 20 --- Forging quality kg. 16%
7207 11 30 --- Seamless steel tube quality kg. 16%
7207 11 90 --- Other kg. 16%
7207 12 -- Other, of rectangular (other than square) cross-section :
7207 12 10 --- Electrical quality kg. 16%
7207 12 20 --- Forging quality kg. 16%
7207 12 30 --- Seamless steel tube quality kg. 16%
7207 12 90 --- Other kg. 16%
7207 19 -- Other :
7207 19 10 --- Forged blanks of non-alloy steel kg. 16%
7207 19 20 --- Mild steel billets kg. 16%
7207 19 90 --- Other kg. 16%
7207 20 - Containing by weight 0.25% or more of carbon :
7207 20 10 --- Forging quality kg. 16%
7207 20 20 --- Spring steel quality kg. 16%
7207 20 30 --- Seamless steel tube quality kg. 16%
7207 20 90 --- Other kg. 16%
7208 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF
A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT CLAD,
PLATED OR COATED
7208 10 00 - In coils, not further worked than hot-rolled, with kg. 16%
patterns in relief
- Other, in coils, not further worked than hot-rolled, pickled :
7208 25 -- Of a thickness of 4.75 mm or more :
7208 25 10 --- Plates kg. 16%
7208 25 20 --- Universal plates kg. 16%
7208 25 30 --- Sheets kg. 16%
7208 25 40 --- Strip kg. 16%
7208 25 90 --- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 420 CHAPTER 72
7208 26 -- Of a thickness of 3 mm or more but less than
4.75 mm :
7208 26 10 --- Plates kg. 16%
7208 26 20 --- Universal plates kg. 16%
7208 26 30 --- Sheets kg. 16%
7208 26 40 --- Strip kg. 16%
7208 26 90 --- Other kg. 16%
7208 27 -- Of a thickness of less than 3 mm :
7208 27 10 --- Plates kg. 16%
7208 27 20 --- Universal plates kg. 16%
7208 27 30 --- Sheets kg. 16%
7208 27 40 --- Strip kg. 16%
7208 27 90 --- Other kg. 16%
- Other, in coils, not further worked than hot-rolled:
7208 36 -- Of a thickness exceeding 10 mm :
7208 36 10 --- Plates kg. 16%
7208 36 20 --- Universal plates kg. 16%
7208 36 30 --- Sheets kg. 16%
7208 36 40 --- Strip kg. 16%
7208 36 90 --- Other kg. 16%
7208 37 -- Of a thickness of 4.75 mm or more but not exceeding 10 mm :
7208 37 10 --- Plates kg. 16%
7208 37 20 --- Universal plates kg. 16%
7208 37 30 --- Sheets kg. 16%
7208 37 40 --- Strip kg. 16%
7208 37 90 --- Other kg. 16%
7208 38 -- Of a thickness of 3 mm or more but less than 4.75 mm :
7208 38 10 --- Plates kg. 16%
7208 38 20 --- Universal plates kg. 16%
7208 38 30 --- Sheets kg. 16%
7208 38 40 --- Strip kg. 16%
7208 38 90 --- Other kg. 16%
7208 39 -- Of a thickness of less than 3 mm :
7208 39 10 --- Plates kg. 16%
7208 39 20 --- Universal plates kg. 16%
7208 39 30 --- Sheets kg. 16%
7208 39 40 --- Strip kg. 16%
7208 39 90 --- Other kg. 16%
7208 40 - Not in coils, not further worked than hot-rolled,
with patterns in relief :
7208 40 10 --- Plates kg. 16%
7208 40 20 --- Universal plates kg. 16%
7208 40 30 --- Sheets kg. 16%
7208 40 40 --- Strip kg. 16%
7208 40 90 --- Other kg. 16%
- Other, not in coils, not further worked than hot-rolled :
7208 51 -- Of a thickness exceeding 10 mm :
7208 51 10 --- Plates kg. 16%
7208 51 20 --- Universal plates kg. 16%
7208 51 30 --- Sheets kg. 16%
7208 51 40 --- Strip kg. 16%
7208 51 90 --- Other kg. 16%
7208 52 -- Of a thickness of 4.75 mm or more but not exceeding 10 mm :
7208 52 10 --- Plates kg. 16%
7208 52 20 --- Universal plates kg. 16%
7208 52 30 --- Sheets kg. 16%
7208 52 40 --- Strip kg. 16%
7208 52 90 --- Other kg. 16%
7208 53 -- Of a thickness of 3 mm or more but less than 4.75 mm :
7208 53 10 --- Plates kg. 16%
7208 53 20 --- Universal plates kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 421 CHAPTER 72
7208 53 30 --- Sheets kg. 16%
7208 53 40 --- Strip kg. 16%
7208 53 90 --- Other kg. 16%
7208 54 -- Of a thickness of less than 3 mm :
7208 54 10 --- Plates kg. 16%
7208 54 20 --- Universal plates kg. 16%
7208 54 30 --- Sheets kg. 16%
7208 54 40 --- Strip kg. 16%
7208 54 90 --- Other kg. 16%
7208 90 00 - Other kg. 16%
7209 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF
A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLDREDUCED),
NOT CLAD, PLATED OR COATED
- In coils, not further worked than cold-rolled
(cold-reduced) :
7209 15 -- Of a thickness of 3 mm or more :
7209 15 10 --- Plates kg. 16%
7209 15 20 --- Sheets kg. 16%
7209 15 30 --- Strip kg. 16%
7209 15 90 --- Other kg. 16%
7209 16 -- Of a thickness exceeding 1 mm but less than
3 mm :
7209 16 10 --- Plates kg. 16%
7209 16 20 --- Sheets kg. 16%
7209 16 30 --- Strip kg. 16%
7209 16 90 --- Other kg. 16%
7209 17 -- Of a thickness of 0.5 mm or more but not exceeding 1 mm :
7209 17 10 --- Plates kg. 16%
7209 17 20 --- Sheets kg. 16%
7209 17 30 --- Strip kg. 16%
7209 17 90 --- Other kg. 16%
7209 18 -- Of a thickness of less than 0.5 mm :
7209 18 10 --- Plates kg. 16%
7209 18 20 --- Sheets kg. 16%
7209 18 30 --- Strip kg. 16%
7209 18 90 --- Other kg. 16%
- Not in coils, not further worked than cold-rolled
(cold-reduced) :
7209 25 -- Of a thickness of 3 mm or more :
7209 25 10 --- Plates kg. 16%
7209 25 20 --- Sheets kg. 16%
7209 25 30 --- Strip kg. 16%
7209 25 90 --- Other kg. 16%
7209 26 -- Of a thickness exceeding 1 mm but less than
3 mm :
7209 26 10 --- Plates kg. 16%
7209 26 20 --- Sheets kg. 16%
7209 26 30 --- Strip kg. 16%
7209 26 90 --- Other kg. 16%
7209 27 -- Of a thickness of 0.5 mm or more but not exceeding 1 mm :
7209 27 10 --- Plates kg. 16%
7209 27 20 --- Sheets kg. 16%
7209 27 30 --- Strip kg. 16%
7209 27 90 --- Other kg. 16%
7209 28 -- Of a thickness of less than 0.5 mm :
7209 28 10 --- Plates kg. 16%
7209 28 20 --- Sheets kg. 16%
7209 28 30 --- Strip kg. 16%
7209 28 90 --- Other kg. 16%
7209 90 00 - Other kg. 16%
7210 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL,
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 422 CHAPTER 72
OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR
COATED
- Plated or coated with tin :
7210 11 -- Of a thickness of 0.5 mm or more :
7210 11 10 --- OTS/MR Type kg. 16%
7210 11 90 --- Other kg. 16%
7210 12 -- Of a thickness of less than 0.5 mm:
7210 12 10 --- OTS/MR Type kg. 16%
7210 12 90 --- Other kg. 16%
7210 20 00 - Plated or coated with lead, including terne-plate kg. 16%
7210 30 - Electrolytically plated or coated with zinc :
7210 30 10 --- Corrugated kg. 16%
7210 30 90 --- Other kg. 16%
- Otherwise plated or coated with zinc :
7210 41 00 -- Corrugated kg. 16%
7210 49 00 -- Other kg. 16%
7210 50 00 - Plated or coated with chromium oxides or with kg. 16%
chromium and chromium oxides
- Plated or coated with aluminium :
7210 61 00 -- Plated or coated with aluminium-zinc alloys kg. 16%
7210 69 00 -- Other kg. 16%
7210 70 00 - Painted, varnished or coated with plastics kg. 16%
7210 90 - Other :
7210 90 10 --- Lacquered kg. 16%
7210 90 90 --- Other kg. 16%
7211 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF
A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED OR
COATED
- Not further worked than hot-rolled :
7211 13 00 -- Rolled on four faces or in a closed box pass, of kg. 16%
a width exceeding 150 mm and a thickness of
not less than 4 mm, not in coils and without
patterns in relief
7211 14 -- Other, of a thickness of 4.75 mm or more :
7211 14 10 --- Flats kg. 16%
7211 14 20 --- Universal plates kg. 16%
7211 14 30 --- Hoops kg. 16%
7211 14 40 --- Sheets kg. 16%
7211 14 50 --- Strip kg. 16%
7211 14 60 --- Skelp kg. 16%
7211 14 90 --- Other kg. 16%
7211 19 -- Other :
7211 19 10 --- Flats kg. 16%
7211 19 20 --- Universal plates kg. 16%
7211 19 30 --- Hoops kg. 16%
7211 19 40 --- Sheets kg. 16%
7211 19 50 --- Strip kg. 16%
7211 19 60 --- Skelp kg. 16%
7211 19 90 --- Other kg. 16%
- Not further worked than cold-rolled (cold-reduced) :
7211 23 -- Containing by weight less than 0.25% of carbon:
7211 23 10 --- Flats kg. 16%
7211 23 20 --- Universal plates kg. 16%
7211 23 30 --- Hoops kg. 16%
7211 23 40 --- Sheets kg. 16%
7211 23 50 --- Strip kg. 16%
7211 23 90 --- Other kg. 16%
7211 29 -- Other :
7211 29 10 --- Flats kg. 16%
7211 29 20 --- Universal plates kg. 16%
7211 29 30 --- Hoops kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 423 CHAPTER 72
7211 29 40 --- Sheets kg. 16%
7211 29 50 --- Strip kg. 16%
7211 29 60 --- Skelp kg. 16%
7211 29 90 --- Other kg. 16%
7211 90 - Other :
--- Universal plates :
7211 90 11 ---- Of boiler quality kg. 16%
7211 90 12 ---- Of high tensile quality kg. 16%
7211 90 13 ---- Of ship building quality kg. 16%
7211 90 90 --- Other kg. 16%
7212 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF
A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED
7212 10 - Plated or coated with tin :
7212 10 10 --- OTS or MR type kg. 16%
7212 10 90 --- Other kg. 16%
7212 20 - Electrolytically plated or coated with zinc :
7212 20 10 --- Corrugated kg. 16%
7212 20 90 --- Other kg. 16%
7212 30 - Otherwise plated or coated with zinc :
7212 30 10 --- Corrugated kg. 16%
7212 30 90 --- Other kg. 16%
7212 40 00 - Painted, varnished or coated with plastics kg. 16%
7212 50 - Otherwise plated or coated :
7212 50 10 --- Plated or coated with lead kg. 16%
7212 50 20 --- Lacquered kg. 16%
7212 50 90 --- Other kg. 16%
7212 60 00 - Clad kg. 16%
7213 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND
COILS, OF IRON OR NON-ALLOY STEEL
7213 10 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process :
7213 10 10 --- Of free cutting steel kg. 16%
7213 10 90 --- Other kg. 16%
7213 20 - Other, of free-cutting steel :
7213 20 10 --- Electrode quality kg. 16%
7213 20 20 --- Cold heading quality kg. 16%
7213 20 90 --- Other kg. 16%
- Other :
7213 91 -- Of circular cross-section measuring less than
14 mm in diameter :
7213 91 10 --- Electrode quality kg. 16%
7213 91 20 --- Cold heading quality kg. 16%
7213 91 90 --- Other kg. 16%
7213 99 -- Other :
7213 99 10 --- Electrode quality kg. 16%
7213 99 20 --- Cold heading quality kg. 16%
7213 99 90 --- Other kg. 16%
7214 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL,
NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, HOTDRAWN
OR HOT-EXTRUDED, BUT INCLUDING THOSE TWISTED
AFTER ROLLING
7214 10 - Forged :
7214 10 10 --- Spring steel quality kg. 16%
7214 10 90 --- Other kg. 16%
7214 20 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process or
twisted after rolling :
7214 20 10 --- Spring steel quality kg. 16%
7214 20 90 --- Other kg. 16%
7214 30 00 - Other, of free cutting steel kg. 16%
- Other :
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 424 CHAPTER 72
7214 91 -- Of rectangular (other than square) cross-section :
7214 91 10 --- Mild steel bright bar kg. 16%
7214 91 90 --- Other kg. 16%
7214 99 -- Other :
7214 99 10 --- Of spring steel quality kg. 16%
7214 99 90 --- Other kg. 16%
7215 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL
7215 10 00 - Of free-cutting steel, not further worked than kg. 16%
cold-formed or cold-finished
7215 50 - Other, not further worked than cold-formed or coldfinished
:
7215 50 10 --- Mild steel bright bar kg. 16%
7215 50 90 --- Other kg. 16%
7215 90 - Other :
7215 90 10 --- Plated or coated with zinc kg. 16%
7215 90 20 --- Plated or coated with other base metals kg. 16%
7215 90 90 --- Other kg. 16%
7216 ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL
7216 10 00 - U, I or H sections, not further worked than kg. 16%
hot-rolled, hot-drawn or extruded, of a height
of less than 80 mm
- L or T sections, not further worked than hot-rolled,
hot-drawn or extruded, of a height of less than 80
mm :
7216 21 00 -- L sections kg. 16%
7216 22 00 -- T sections kg. 16%
- U, I or H sections, not further worked than hotrolled,
hot-drawn or extruded of a height of 80 mm
or more :
7216 31 00 -- U sections kg. 16%
7216 32 00 -- I sections kg. 16%
7216 33 00 -- H sections kg. 16%
7216 40 00 - L or T sections, not further worked than kg. 16%
hot-rolled, hot-drawn or extruded, of a height
of 80 mm or more
7216 50 00 - Other angles, shapes and sections, not further kg. 16%
worked than hot-rolled, hot-drawn or extruded
- Angles, shapes and sections, not further worked than
cold-formed or cold-finished :
7216 61 00 -- Obtained from flat-rolled products kg. 16%
7216 69 00 -- Other kg. 16%
- Other:
7216 91 00 -- Cold-formed or cold-finished from flat kg. 16%
rolled products
7216 99 -- Other :
7216 99 10 --- Plated or coated with zinc kg. 16%
7216 99 20 --- Plated or coated with base metals other than zinc kg. 16%
7216 99 30 --- Slotted angles and slotted channels kg. 16%
7216 99 40 --- Forged kg. 16%
7216 99 90 --- Other kg. 16%
7217 WIRE OF IRON OR NON-ALLOY STEEL
7217 10 - Not plated or coated, whether or not polished :
7217 10 10 --- Of a thickness of 18 SWG and below kg. 16%
7217 10 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 16%
7217 10 30 --- Of a thickness above 26 SWG kg. 16%
7217 20 - Plated or coated with zinc :
7217 20 10 --- Of a thickness of 18 SWG and below kg. 16%
7217 20 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 16%
7217 20 30 --- Of a thickness above 26 SWG kg. 16%
7217 30 - Plated or coated with other base metals :
7217 30 10 --- Of a thickness of 18 SWG and below kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 425 CHAPTER 72
7217 30 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 16%
7217 30 30 --- Of a thickness above 26 SWG kg. 16%
7217 90 - Other :
--- Shaped and profiled wire :
7217 90 11 ---- Of cross section – half round kg. 16%
7217 90 12 ---- Of cross section – flat and rectangular kg. 16%
7217 90 13 ---- Of cross section – ‘Z’ shaped kg. 16%
7217 90 19 ---- Of cross section – other shapes kg. 16%
--- Other :
7217 90 91 ---- High tensile quality kg. 16%
7217 90 92 ---- Electrode quality kg. 16%
7217 90 93 ---- Electric resistance wire (including electric kg. 16%
resistance heating wire)
7217 90 99 ---- Other kg. 16%
III.—STAINLESS STEEL
7218 STAINLESS STEEL IN INGOTS OR OTHER PRIMARY FORMS;
SEMI-FINISHED PRODUCTS OF STAINLESS STEEL
7218 10 00 - Ingots and other primary forms kg. 16%
- Other :
7218 91 00 -- Of rectangular (other than square) cross-section kg. 16%
7218 99 -- Other :
7218 99 10 --- Billets kg. 16%
7218 99 90 --- Other kg. 16%
7219 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH
OF 600 MM OR MORE
- Not further worked than hot-rolled, in coils :
7219 11 -- Of a thickness exceeding 10 mm :
--- Chromium type :
7219 11 11 ---- Not exceeding 14 mm kg. 16%
7219 11 12 ---- Exceeding 14 mm kg. 16%
7219 11 90 --- Other kg. 16%
7219 12 00 -- Of a thickness of 4.75 mm or more but not kg. 16%
exceeding 10 mm
7219 13 00 -- Of a thickness of 3 mm or more but less kg. 16%
than 4.75 mm
7219 14 00 -- Of a thickness of less than 3 mm kg. 16%
- Not further worked than hot-rolled, not in coils :
7219 21 -- Of a thickness exceeding 10 mm :
--- Universal plates of stainless steel or heat resisting
steel and chromium type :
7219 21 11 ---- Not exceeding 14 mm kg. 16%
7219 21 12 ---- Exceeding 14 mm kg. 16%
--- Universal plates of stainless steel heat resisting
steel, nickel chromium austenitic type:
7219 21 21 ---- Not exceeding 14 mm kg. 16%
7219 21 22 ---- Exceeding 14 mm kg. 16%
--- Other chromium type :
7219 21 31 ---- Not exceeding 14 mm kg. 16%
7219 21 32 ---- Exceeding 14 mm kg. 16%
--- Other nickel chromium austenitic type :
7219 21 41 ---- Not exceeding 14 mm kg. 16%
7219 21 42 ---- Exceeding 14 mm kg. 16%
7219 21 90 --- Other kg. 16%
7219 22 -- Of a thickness of 4.75 mm or more but not exceeding 10 mm :
--- Universal plates of stainless steel or heat resisting steel :
7219 22 11 ---- Chromium type kg. 16%
7219 22 12 ---- Nickel chromium austenitic type kg. 16%
7219 22 19 ---- Other kg. 16%
--- Other :
7219 22 91 ---- Chromium type kg. 16%
7219 22 92 ---- Nickel chromium austenitic type kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 426 CHAPTER 72
7219 22 99 ---- Other kg. 16%
7219 23 -- Of a thickness of 3 mm or more but less than 4.75 mm :
7219 23 10 --- Chromium type kg. 16%
7219 23 20 --- Nickel chromium austenitic type kg. 16%
7219 23 90 --- Other kg. 16%
7219 24 -- Of a thickness of less than 3 mm :
--- Chromium type, of a thickness :
7219 24 11 ---- Below 0.35 mm kg. 16%
7219 24 12 ---- 0.35 mm and above but below 0.56 mm kg. 16%
7219 24 13 ---- 0.56 mm and above but below 0.90 mm kg. 16%
7219 24 19 ---- Other kg. 16%
--- Nickel chromium austenitic type, of a thickness :
7219 24 21 ---- Below 0.35 mm kg. 16%
7219 24 22 ---- 0.35 mm and above but below 0.56 mm kg. 16%
7219 24 23 ---- 0.56 mm and above but below 0.90 mm kg. 16%
7219 24 29 ---- Other kg. 16%
7219 24 90 --- Other kg. 16%
- Not further worked than cold-rolled (cold reduced) :
7219 31 -- Of a thickness of 4.75 mm or more :
--- Chromium type :
7219 31 11 ---- Not exceeding 14 mm kg. 16%
7219 31 12 ---- Exceeding 14 mm kg. 16%
--- Nickel chromium austenitic type :
7219 31 21 ---- Not exceeding 14 mm kg. 16%
7219 31 22 ---- Exceeding 14 mm kg. 16%
7219 31 90 --- Other kg. 16%
7219 32 -- Of a thickness of 3 mm or more but less
than 4.75 mm :
7219 32 10 --- Chromium type kg. 16%
7219 32 20 --- Nickel chromium austenitic type kg. 16%
7219 32 90 --- Other kg. 16%
7219 33 -- Of a thickness exceeding 1 mm but less than
3 mm :
7219 33 10 --- Chromium type kg. 16%
7219 33 20 --- Nickel chromium austenitic type kg. 16%
7219 33 90 --- Other kg. 16%
7219 34 -- Of a thickness of 0.5 mm or more but not exceeding 1 mm :
7219 34 10 --- Chromium type kg. 16%
7219 34 20 --- Nickel chromium austenitic type kg. 16%
7219 34 90 --- Other kg. 16%
7219 35 -- Of a thickness of less than 0.5 mm :
7219 35 10 --- Chromium type kg. 16%
7219 35 20 --- Nickel chromium austenitic type kg. 16%
7219 35 90 --- Other kg. 16%
7219 90 - Other :
--- Sheets and plates :
7219 90 11 ---- Thickness more than 4.75 mm kg. 16%
7219 90 12 ---- Thickness 3 mm to 4.75 mm kg. 16%
7219 90 13 ---- Thickness less than 3 mm kg. 16%
7219 90 90 --- Other kg. 16%
7220 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH
OF LESS THAN 600 MM
- Not further worked than hot-rolled :
7220 11 -- Of a thickness of 4.75 mm or more :
7220 11 10 --- Skelp for pipes and tubes kg. 16%
--- Strips for pipes and tubes (other than skelp) :
7220 11 21 ---- Chromium type kg. 16%
7220 11 22 ---- Nickel chromium austenitic type kg. 16%
7220 11 29 ---- Other kg. 16%
7220 11 90 --- Other kg. 16%
7220 12 -- Of a thickness of less than 4.75 mm :
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 427 CHAPTER 72
7220 12 10 --- Skelp for pipes and tubes kg. 16%
--- Strips for pipes and tubes (other than skelp) :
7220 12 21 ---- Chromium type kg. 16%
7220 12 22 ---- Nickel chromium austenitic type kg. 16%
7220 12 29 ---- Other kg. 16%
7220 12 90 --- Other kg. 16%
7220 20 - Not further worked than cold-rolled (cold- reduced) :
7220 20 10 --- Skelp for pipes and tubes kg. 16%
--- Strips for pipes and tubes (other than skelp) :
7220 20 21 ---- Chromium type kg. 16%
7220 20 22 ---- Nickel chromium austenitic type kg. 16%
7220 20 29 ---- Other kg. 16%
7220 20 90 --- Other kg. 16%
7220 90 - Other :
7220 90 10 --- Skelp (strips for pipes and tubes) kg. 16%
--- Strips for pipes and tubes (other than skelp) :
7220 90 21 ---- Chromium type kg. 16%
7220 90 22 ---- Nickel chromium austenitic type kg. 16%
7220 90 29 ---- Other kg. 16%
7220 90 90 --- Other kg. 16%
7221 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND
COILS, OF STAINLESS STEEL
7221 00 - Bars and rods, hot-rolled, in irregularly wound
coils, of stainless steel :
--- Bright bars :
7221 00 11 ---- Chromium type kg. 16%
7221 00 12 ---- Nickel chromium austenitic type kg. 16%
7221 00 19 ---- Other kg. 16%
7221 00 90 --- Other kg. 16%
7222 OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES,
SHAPES AND SECTIONS OF STAINLESS STEEL
- Bars and rods, not further worked than hot-rolled,
hot-drawn or extruded :
7222 11 -- Of circular cross-section :
--- Bright bars :
7222 11 11 ---- Chromium type kg. 16%
7222 11 12 ---- Nickel chromium austenitic type kg. 16%
7222 11 19 ---- Other kg. 16%
--- Other :
7222 11 91 ---- Chromium type kg. 16%
7222 11 92 ---- Nickel chromium austenitic type kg. 16%
7222 11 99 ---- Other kg. 16%
7222 19 -- Other :
--- Bright bars :
7222 19 11 ---- Chromium type kg. 16%
7222 19 12 ---- Nickel chromium austenitic type kg. 16%
7222 19 19 ---- Other kg. 16%
--- Other :
7222 19 91 ---- Chromium type kg. 16%
7222 19 92 ---- Nickel chromium austenitic type kg. 16%
7222 19 99 ---- Other kg. 16%
7222 20 - Bars and rods, not further worked than cold-formed
or cold-finished :
--- Bright bars :
7222 20 11 ---- Chromium type kg. 16%
7222 20 12 ---- Nickel chromium austenitic type kg. 16%
7222 20 19 ---- Other kg. 16%
-- Other :
7222 20 91 ---- Chromium type kg. 16%
7222 20 92 ---- Nickel chromium austenitic type kg. 16%
7222 20 99 ---- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 428 CHAPTER 72
7222 30 - Other bars and rods :
--- Bright bars :
7222 30 11 ---- Chromium type kg. 16%
7222 30 12 ---- Nickel chromium austenitic type kg. 16%
7222 30 19 ---- Other kg. 16%
--- Other :
7222 30 91 ---- Chromium type kg. 16%
7222 30 92 ---- Nickel chromium austenitic type kg. 16%
7222 30 99 ---- Other kg. 16%
7222 40 - Angles, shapes and sections :
7222 40 10 --- Of thickness of 80 mm and above kg. 16%
7222 40 20 --- Of below 80 mm kg. 16%
7223 WIRE OF STAINLESS STEEL
7223 00 - Wire of stainless steel :
7223 00 10 --- Electrode quality kg. 16%
--- Other :
7223 00 91 ---- Of thickness of above 1.5 mm kg. 16%
7223 00 92 ---- Of thickness of 0.46 mm and above but not kg. 16%
exceeding 1.5 mm
7223 00 99 ---- Of thickness of below 0.46 mm kg. 16%
IV.—OTHER ALLOY STEEL; HOLLOW DRILL
BARS AND RODS, OF ALLOY
OR NON-ALLOY STEEL
7224 OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS;
SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL
7224 10 00 - Ingots and other primary forms kg. 16%
7224 90 - Other :
7224 90 10 --- Of tool steel quality kg. 16%
7224 90 20 --- Of die steel quality kg. 16%
7224 90 30 --- Of cobalt bearing high speed steel quality kg. 16%
7224 90 40 --- Forged blanks of alloy steel kg. 16%
--- Other :
7224 90 91 ---- Billets kg. 16%
7224 90 99 ---- Other kg. 16%
7225 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A
WIDTH OF 600 MM OR MORE
- Of silicon-electrical steel :
7225 11 00 -- Grain-oriented kg. 16%
7225 19 00 -- Other kg. 16%
7225 30 - Other, not further worked than hot-rolled, in coils :
7225 30 10 --- Of spring steel quality kg. 16%
7225 30 90 --- Other kg. 16%
7225 40 - Other, not further worked than hot-rolled,
not in coils :
--- Of a thickness of above 4.75 mm :
7225 40 11 ---- Boiler quality kg. 16%
7225 40 12 ---- Pressure vessel quality kg. 16%
7225 40 13 ---- High tensile quality kg. 16%
7225 40 19 ---- Other kg. 16%
7225 40 20 --- Of a thickness of 3 mm and above but not kg. 16%
exceeding 4.75 mm
7225 40 30 --- Of a thickness of below 3 mm kg. 16%
7225 50 - Other, not further worked than cold-rolled (cold-reduced) :
7225 50 10 --- Of a thickness of less than 3 mm kg. 16%
7225 50 20 --- Of a thickness of 3 mm to 4.75 mm kg. 16%
7225 50 30 --- Of a thickness of above 4.75 mm kg. 16%
- Other :
7225 91 00 -- Electrolytically plated or coated with zinc kg. 16%
7225 92 00 -- Otherwise plated or coated with zinc kg. 16%
7225 99 00 -- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 429 CHAPTER 72
7226 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A
WIDTH OF LESS THAN 600 MM
- Of silicon-electrical steel :
7226 11 00 -- Grain-oriented kg. 16%
7226 19 00 -- Other kg. 16%
7226 20 - Of high speed steel :
--- Hot-rolled :
7226 20 11 ---- In coils kg. 16%
7226 20 12 ---- Other kg. 16%
--- Cold-rolled :
7226 20 21 ---- In coils kg. 16%
7226 20 22 ---- Other kg. 16%
7226 20 30 --- Hoops and strips kg. 16%
- Other:
7226 91 -- Not further worked than hot-rolled :
7226 91 10 --- Of a thickness of below 3 mm kg. 16%
7226 91 20 --- Of a thickness of 3 mm and above but not kg. 16%
exceeding 4.75 mm
7226 91 30 --- High tensile quality of a thickness of kg. 16%
above 4.75 mm
7226 91 90 --- Other kg. 16%
7226 92 -- Not further worked than cold-rolled (cold- reduced) :
7226 92 10 --- Of a thickness of below 3 mm kg. 16%
7226 92 20 --- Of a thickness of 3 mm and above but not kg. 16%
exceeding 4.75 mm
7226 92 30 --- Of a thickness of above 4.75 mm kg. 16%
7226 99 -- Other :
7226 99 10 --- Of a thickness of above 4.75 mm kg. 16%
7226 99 20 --- Of a thickness of above 3 mm and but not kg. 16%
exceeding 4.75 mm
7226 99 30 --- Of a thickness of below 3 mm kg. 16%
7226 99 40 --- Skelp (strips for pipes and tubes) kg. 16%
--- Hoops and strips :
7226 99 51 ---- Hot rolled kg. 16%
7226 99 52 ---- Cold rolled kg. 16%
7226 99 53 ---- Of spring steel, other than skelp kg. 16%
7226 99 60 --- Skelps and strips for razor blades and saw blades kg. 16%
7226 99 90 --- Other kg. 16%
7227 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND
COILS, OF OTHER ALLOY STEEL
7227 10 00 - Of high speed steel kg. 16%
7227 20 00 - Of silico-manganese steel kg. 16%
7227 90 - Other :
7227 90 10 --- Valve spring steel quality kg. 16%
7227 90 20 --- Other spring steel quality kg. 16%
7227 90 30 --- Ball bearing quality kg. 16%
7227 90 40 --- Cold heading quality kg. 16%
7227 90 50 --- Lead-free cutting quality kg. 16%
7227 90 60 --- Sulphur free cutting quality kg. 16%
7227 90 90 --- Other kg. 16%
7228 OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES,
SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW
DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL
7228 10 - Bars and rods, of high speed steel :
7228 10 10 --- Bright bars kg. 16%
7228 10 90 --- Other kg. 16%
7228 20 00 - Bars and rods, of silico-manganese steel kg. 16%
7228 30 - Other bars and rods, not further worked than hotrolled,
hot-drawn or extruded :
--- Bright bars :
7228 30 11 ---- Of alloy tool steel kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 430 CHAPTER 72
7228 30 19 ---- Other kg. 16%
--- Other :
7228 30 21 ---- Lead bearing steel kg. 16%
7228 30 22 ---- Spring steel kg. 16%
7228 30 23 ---- Sulphur bearing steel kg. 16%
7228 30 24 ---- Tool and die steel kg. 16%
7228 30 29 ---- Other kg. 16%
7228 40 00 - Other bars and rods, not further worked than kg. 16%
forged
7228 50 - Other bars and rods, not further worked than coldformed
or cold-finished :
7228 50 10 --- Of engine valves and cold heading steel kg. 16%
7228 50 90 --- Other kg. 16%
7228 60 - Other bars and rods :
--- Bright bars :
7228 60 11 ---- Of alloy tool steel kg. 16%
7228 60 12 ---- Other kg. 16%
--- Other :
7228 60 91 ---- Lead bearing steel kg. 16%
7228 60 92 ---- Spring steel kg. 16%
7228 60 93 ---- Sulphur bearing steel kg. 16%
7228 60 94 ---- Tool and die steel kg. 16%
7228 60 99 ---- Other kg. 16%
7228 70 - Angles, shapes and sections :
--- Not further worked than hot-rolled, hot-drawn or extruded :
7228 70 11 ---- Of 80 mm or more kg. 16%
7228 70 12 ---- Of less than 80 mm kg. 16%
--- Not further worked than cold-formed or cold-finished :
7228 70 21 ---- Of 80 mm or more kg. 16%
7228 70 22 ---- Of less than 80 mm kg. 16%
7228 80 - Hollow drill bars and rods :
7228 80 10 --- Of alloy steel kg. 16%
7228 80 20 --- Of non-alloy steel, forged kg. 16%
7228 80 90 --- Other kg. 16%
7229 WIRE OF OTHER ALLOY STEEL
7229 20 00 - Of silico-manganese steel kg. 16%
7229 90 - Other :
--- Tinned wire, bronze coated wire, trapezoidal wire,
half round wire, crimped wire and copper coated
wire, not insulated :
7229 90 11 ---- Tinned wire kg. 16%
7229 90 12 ---- Bronze coated wire kg. 16%
7229 90 13 ---- Trapezoidal wire kg. 16%
7229 90 14 ---- Half round wire kg. 16%
7229 90 15 ---- Crimped wire kg. 16%
7229 90 16 ---- Copper coated wire kg. 16%
--- Electrode quality, wire rope quality and ACSR
quality not insulated :
7229 90 21 ---- Electrode quality kg. 16%
7229 90 22 ---- Wire rope quality kg. 16%
7229 90 23 ---- ACSR quality kg. 16%
--- Wire (excluding wire type lead), spring, high tensile,
hardened and tempered wires, not insulated :
7229 90 31 ---- Wire (excluding wire type lead) kg. 16%
7229 90 32 ---- Spring wire kg. 16%
7229 90 33 ---- High tensile wire kg. 16%
7229 90 34 ---- Hardened and tempered wire kg. 16%
7229 90 40 --- Other wire kg. 16%
--- Shaped and profiled wires of cross-section :
7229 90 51 ---- Half round kg. 16%
7229 90 52 ---- Flat and rectangular kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 431 CHAPTER 72
EXEMPTION NOTIFICATIONS
Compounded Levy rates for Stainless Steel Pattis/Pattas and Aluminium circles subjected to
process of Cold Rolling:
In exercise of the powers conferred by rule 15 of the Central Excise Rules, 2002, and in
supersession of the notification of the Government of India in the Ministry of Finance (Department
of Revenue) No.34/2001-Central Excise, dated the 28th June, 2001 which was published in the
Gazette of India vide number G.S.R. 492(E) of the same date, except as respects things done or
omitted to be done before such supersession, the Central Government hereby specifies the
excisable goods that is stainless steel pattis/pattas, falling under Chapter 72, or aluminium circles
falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
subjected to the process of cold rolling with the aid of cold rolling machine in respect of which an
assessee shall have an option to pay the duty of excise on the basis of cold rolling machine installed
for cold rolling of these goods, and fixes the following rate of duty per cold rolling machine, per
month:-
(i) stainless steel pattis or pattas Thirty thousand rupees
(ii) aluminium circles produced from Twelve thousand rupees
sheets manufactured on cold rolling
machines
Provided that no credit of duty paid on any raw materials, component part or machinery
or finished products used for cold rolling of stainless steel pattis/pattas, or aluminium circles
under the CENVAT Credit Rules, 2004 shall be taken :
Provided further that the procedure mentioned hereinafter is followed.
2. Application to avail special procedure. - (1) The manufacturer shall make an application
in the form specified in Appendix-I to this notification to the Superintendent of Central Excise, as
the case may be, for this purpose and the Superintendent, may grant permission for the period in
respect of which the application has been made.
(2) The application shall be made so as to cover a period of not less than twelve
consecutive calendar months, but permission may be granted for a shorter period for reasons to
be recorded in writing, by the Assistant Commissioner or the Deputy Commissioner of Central
Excise, as the case may be.
7229 90 53 ---- ‘L’ shape kg. 16%
7229 90 54 ---- ‘Z’ shape kg. 16%
7229 90 59 ---- Other kg. 16%
7229 90 60 --- Electric resistance wire (including electric kg. 16%
resistance heating wire)
7229 90 70 --- Crimped wire kg. 16%
7229 90 90 --- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 432 CHAPTER 72
(3) If at any time during such period the manufacturer fails to avail himself of the
procedure contained in this notification, he shall, unless otherwise ordered by the Assistant
Commissioner or the Deputy Commissioner of Central Excise, as the case may be, be precluded
from availing himself of such procedure for a period of six months from the date of such failure.
(4) If the manufacturer desires to avail himself of the procedure contained in this
notification on the expiry of the period for which his application was granted, he shall, before
such expiry, make an application to the Assistant Commissioner or the Deputy Commissioner of
Central Excise, as the case may be, as under sub- paragraph (1) and on his failure to do so, he
shall, except as provided herein, be precluded from availing himself of such procedure for a period
of six months from the date of such expiry.
(5) Notwithstanding anything contained in sub-paragraph (1), an application made
by a manufacturer, before the commencement of this notification, under sub-rule (1) of rule 96ZA
of the Central Excise Rules, 1944, shall be deemed to be an application made under sub-paragraph
(1) and the same shall be deemed to have been granted under sub-paragraph (1) and where such
application has not been granted, the Assistant Commissioner or the Deputy Commissioner, as
the case may be, shall dispose of the same as if it is an application under sub-paragraph (1).
3. Discharge of duty liability on payment of certain sum. - (1) A manufacturer whose
application has been granted under paragraph 2 shall pay a sum calculated at the rate specified in
this notification, subject to the conditions herein laid down, and such payment shall be in full
discharge of his liability for duty leviable on his production of such cold re-rolled stainless
pattas/pattis, or aluminium circles during the period for which the said sum has been paid :
Provided that if there is revision in the rate of duty, the sum payable shall be recalculated
on the basis of the revised rate, from the date of revision and liability for duty leviable on the
production of stainless steel pattis/pattas, or aluminium circles from that date shall not be discharged
unless the differential duty is paid and in case the amount of duty so recalculated is less than the
sum paid, the balance shall be refunded to the manufacturer :
Provided further that when a manufacturer makes an application for the first time under
paragraph 2 for availing of the procedure contained in this notification, the duty liability for the
month in which the application is granted shall be calculated pro-rata on the basis of the total
number of days in that month and the number of days remaining in the month from the date of
such grant.
(2) The sum payable under sub-paragraph (1) shall be calculated by application of
the appropriate rate to the maximum number of cold rolling machines installed by or on behalf of
such manufacturer in one or more premises at any time during three calendar months immediately
preceding the calendar month in which the application under paragraph 2 is made.
(3) The sum shall be tendered by the manufacturer along with the application.
4. Manufacturer’s declaration and accounts. - (1) The manufacturer who has been granted
permission under paragraph (2) above shall make an application in the form specified in Appendix-
II to this notification to the Superintendent-in-charge of the factory for permission to remove the
stainless steel pattis/pattas, or aluminium circles from his premises during the ensuing month,
declaring the maximum number of cold rolling machines installed by him or on his behalf, in one
or more premises at any time during three calendar months immediately preceding the said calendar
month in which such application is made.
SECTION XV 433 CHAPTER 72
(2) If such application is not made to the Superintendent of Central Excise within
the time limit laid down in sub-paragraph (1), the manufacturer shall, unless, otherwise directed
by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise,
and in exceptional circumstances, be liable to pay duty on his entire production of stainless steel
pattis/pattas, or aluminium circles during the month or part thereof in respect of which the
application was to be made, at the rate prescribed in the First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) read with any relevant notification issued under sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944).
(3) The manufacturer shall also intimate the Superintendent of Central Excise in
writing of any proposed change in the number of cold rolling machines installed by him or on his
behalf, and obtain the written approval of such officer before making any such change.
5. Exemption from certain provisions etc. - (1) During the period in respect of which any
manufacturer has been permitted to avail himself of the procedure of this notification, he shall be
exempt from the operation of rule 8 of the Central Excise Rules, 2002.
(2) Except in accordance with such terms and conditions as the Central Government
may by notification specify in this behalf, no rebate of excise duty shall be paid under rule 18 of
the said Central Excise Rules, in respect of any stainless steel pattis/pattas, or aluminium circles
exported out of India, out of the stock produced by such manufacturer during such period.
6. Provisions regarding new factories and closed factories resuming production. - (1) In
the case of a manufacturer who commences production for the first time or who recommences
production after having ceased production for a continuous period of not less than three months,
and who has been permitted by the Assistant Commissioner or the Deputy Commissioner of
Central Excise, as the case may be, under paragraph 2 to avail of the procedure, the amount
payable by him for the first month or part thereof, as the case may be, shall be provisionally
calculated on the basis of his declaration of the maximum number of cold rolling machines that are
or are likely to be installed by him or on his behalf during such period.
(2) At the expiry of the period, the amount payable shall be recalculated on the
basis of the maximum number of cold rolling machines actually installed and if the initial payment
falls short of the total liability so determined, the deficiency shall be recovered from the manufacturer
and where the total liability is less than the initial deposit, the balance shall be refunded to the
manufacturer.
7. Power to condone failure to apply for special procedure. - Notwithstanding anything
contained in this notification, the Additional Commissioner, or as the case may be, the Joint
Commissioner of Central Excise may, at his discretion, for reasons to be recorded in writing, and
subject to such conditions as he may deem fit, apply the provisions contained in this notification
to a manufacturer who has failed to avail himself of the special procedure, or to comply with any
condition laid down in this notification.
8. Provision regarding factories ceasing to work or reverting to the normal procedure. -
Notwithstanding anything contained in this notification, where a manufacturer who had availed
himself of the procedure contained in this notification ceases to work or reverts to the normal
procedure, the duty payable by him in the month during which he has availed himself of the
procedure shall be calculated on the basis of the maximum number of cold rolling machines
installed during the last month in the manner prescribed in paragraph 6 and the amount already
SECTION XV 434 CHAPTER 72
paid for the month in accordance with paragraph 3 shall be adjusted towards the duty so calculated
and on such adjustment if there is any excess payment it shall be refunded to the manufacturer
and any deficiency in duty shall be recovered from the manufacturer.
Explanation. - A manufacturer, who ceases to work his factory for one or two shifts only, shall not
be deemed to have ceased to work within the meaning of this notification.
9. Confiscation and penalty. - If any manufacturer contravenes any provision of this
notification in respect of any excisable goods, then all such goods shall be liable to confiscation,
and the manufacturer shall be liable to penalty under rule 25 of the Central Excise Rules, 2002.
Government of India
Ministry of Finance, Department of Revenue
(Central Board of Excise & Customs), New Delhi
Subject: Central Excise- Manufacture of cast iron powder out of cast iron granules s(72.05)/ cast iron & borings (72.04)- whether the process involved amounts to manufacture - Clarification regarding.....
Certain doubts have been expressed as to whether manufacture of cast iron powder out of cast iron granules (72.05)/ cast iron turnings & borings (72.04) amounts to manufacture for the purpose of Section 2(f) of the Central Excise & Salt Act, 1944. At some places, a view has been taken that manufacturing cast iron powder out of cast iron granules (72.05) would not amount to manufacture, as both of them are classifiable under heading 72.05 of the Schedule to the Central Excise Tariff Act, 1985.
2. For the purpose of manufacturing cast iron powder, borings and turnings (7204.10) or cast iron granules (72.05) are received as inputs. Impurities are removed from the inputs by passing it through an electrically operated magnetic separator. Since some particles, oxides etc. are fused with the metals, these are subjected to the process of pulverisation and finally passed through sieves of various sizes to separate powder as per their sizes. The resultant product is cast iron powder and is reportedly used for chemical reaction in order to generate hydrogen gas and required for reduction purposes.
3. The matter has been examined by the Board. attention is drawn to Section Note 6(a) and (b) of Section XV which contain the definition of wastes and scrap and powders. Further, Chapter Note i(h) of chapter 72 defines granules. Although granules and powders of pig iron, spiegeleise, iron or steel are classifiable under heading 72.05 yet granules, powders and waste and scrap have their own specific definitions and are known distinctly in end use and character. The Board is, therefore, of the view that conversion of cast iron granules/ cast iron turnings and borings into cast iron powder amounts to manufacture for the purpose of Section 2(f) of Central Excises & Salt Act, 1944 and that cast iron powder so manufactured is dutiable again.
Sd/-
(M. Ponnuswamy)
Deputy Secretary to the Government of India
CHAPTER 72
Iron and steel
NOTES
1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the
following expressions have the meanings hereby assigned to them:
(a) Pig Iron:
Iron-carbon alloys not usefully malleable, containing more than 2% by weight
of carbon and which may contain by weight one or more other elements within
the following limits:
- not more than 10% of chromium
- not more than 6% of manganese
- not more than 3% of phosphorus
- not more than 8% of silicon
- a total of not more than 10% of other elements.
(b) Spiegeleisen:
Iron-carbon alloys containing by weight more than 6% but not more than 30%
of manganese and otherwise conforming to the specification at (a) above.
(c) Ferro-alloys:
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by
continuous casting and also in granular or powder forms, whether or not agglomerated,
commonly used as an additive in the manufacture of other alloys
or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy
and generally not usefully malleable, containing by weight 4% or more of
the element iron and one or more of the following:
- more than 10% of chromium
- more than 30% of manganese
- more than 3% of phosphorus
- more than 8% of silicon
- a total of more than 10% of other elements, excluding carbon,
subject to a maximum content of 10% in the case of copper.
(d) Steel :
Ferrous materials other than those of heading 7203 which (with the exception
of certain types produced in the form of castings) are usefully malleable and
which contain by weight 2% or less of carbon. However, chromium steels may
contain higher proportions of carbon.
(e) Stainless steel:
Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of
chromium, with or without other elements.
SECTION XV 414 CHAPTER 72
(f) Other alloy steel :
Steels not complying with the definition of stainless steel and containing by
weight one or more of the following elements in the proportion shown:
- 0.3% or more of aluminium
- 0.0008% or more of boron
- 0.3% or more of chromium
- 0.3% or more of cobalt
- 0.4% or more of copper
- 0.4% or more of lead
- 1.65% or more of manganese
- 0.08% or more of molybdenum
- 0.3% or more of nickel
- 0.06% or more of niobium
- 0.6% or more of silicon
- 0.05% or more of titanium
- 0.3% or more of tungsten (wolfram)
- 0.1% or more of vanadium
- 0.05% or more of zirconium
- 0.1% or more of other elements (except sulphur, phosphorus,
carbon and nitrogen), taken separately.
(g) Remelting scrap ingots of iron and steel:
Products roughly cast in the form of ingots without feeder-heads or hot tops,
or of pigs, having obvious surface faults and not complying with the chemical
composition of pig iron, spiegeleisen or ferro-alloys.
(h) Granules:
Products of which less than 90% by weight passes through a sieve with a mesh
aperture of 1 mm and of which 90% or more by weight passes through a sieve
with a mesh aperture of 5 mm.
(ij) Semi-finished products:
Continuous cast products of solid section, whether or not subjected to primary
hot-rolling; and other products of solid sections, which have not been
further worked than subjected to primary hot-rolling or roughly shaped by
forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k) Flat-rolled products :
Rolled products of solid rectangular (other than square) cross-section, which
do not conform to the definition at (ij) above in the form of:
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75 mm, are of
SECTION XV 415 CHAPTER 72
width measuring at least ten times the thickness or if of a thickness of
4.75 mm or more are of a width which exceeds 150 mm and measures at
least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from
rolling (for example, grooves, ribs, chequers, tears, buttons and lozenges) and
those, which have been perforated, corrugated or polished, provided that they
do not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size,
are to be classified as products of a width of 600 mm or more, provided that
they do not assume the character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils:
Hot-rolled products in irregularly wound coils, which have a solid cross-section
in the shape of circles, segments of circles, ovals, rectangles (including
squares), triangles, or other convex polygons (including “flattened circles”
and “modified rectangles”, of which two opposite sides are convex arcs, the
other two sides being straight, of equal length and parallel). These products
may have indentations, ribs, grooves or other deformations produced during
the rolling process (reinforcing bars and rods).
(m) Other bars and rods:
Products which do not conform to any of the definitions at (ij), (k) or (l) above
or to the definition of wire, which have a uniform solid cross- section along
their whole length in the shape of circles, segments of circles, ovals, rectangles
(including squares), triangles or other convex polygons (including “flattened
circles” and “modified rectangles”, of which two opposite sides are convex
arcs, the other two sides being straight, of equal length and parallel). The
products may:
- have indentations, ribs, grooves or other deformations produced
during the rolling process (reinforcing bars and rods);
- be twisted after rolling.
(n) Angles, shapes and sections:
Products having a uniform solid cross-section along their whole length which
do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the
definition of wire.
Chapter 72 does not include products of heading 7301 or 7302.
(o) Wire:
Cold-formed products in coils, of any uniform solid cross-section along their
whole length, which do not conform to the definition of flat-rolled products.
(p) Hollow drill bars and rods:
Hollow bars and rods of any cross-section, suitable for drills, of which the
greatest external dimension of the cross-section exceeds 15 mm but does not
exceed 52 mm, and of which the greatest internal dimension does not exceed
SECTION XV 416 CHAPTER 72
one half of the greatest external dimension. Hollow bars and rods of iron or
steel not conforming to this definition are to be classified in heading 7304.
2. Ferrous metals clad with another ferrous metal are to be classified as products of the
ferrous metal predominating by weight.
3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by
sintering are to be classified, according to their form, their composition and their appearance, in
the headings of this Chapter appropriate to similar hot-rolled products.
4. In relation to the prodocts of this Chapter, the process of drawing or redrawing a bar,
rod, wire rod, round bar or any other similar article, into bright bar, shall amount to "manufacture".
SUB-HEADING NOTES
1. In this Chapter, the following expressions have the meanings hereby assigned to
them:
(a) Alloy pig iron:
Pig iron containing, by weight, one or more of the following elements in the
specified proportions:
- more than 0.2% of chromium
- more than 0.3% of copper
- more than 0.3% of nickel
- more than 0.1% of any of the following elements:
aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
(b) Non-alloy free-cutting steel:
Non-alloy steel containing, by weight, one or more of the following elements in
the specified proportions:
- 0.08% or more of sulphur
- 0.1% or more of lead
- more than 0.05% of selenium
- more than 0.01% of tellurium
- more than 0.05% of bismuth.
(c) Silicon-electrical steel:
Alloy steels containing, by weight, at least 0.6% but not more than 6% of
silicon and not more than 0.08% of carbon. They may also contain by weight
not more than 1% of aluminium but no other element in a proportion that would
give the steel the characteristics of another alloy steel.
(d) High speed steel:
Alloy steels containing, with or without other elements, at least two of the
three elements molybdenum, tungsten and vanadium with a combined content
by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
SECTION XV 417 CHAPTER 72
(e) Silico-manganese steel:
Alloy steels containing by weight:
- not more than 0.7% of carbon
- 0.5% or more but not more than 1.9% of manganese; and
- 0.6% or more but not more than 2.3% of silicon, but no other
element in a proportion that would give the steel the
characteristics of another alloy steel.
2. For the classification of ferro-alloys in the sub-headings of heading 7202, the
following rule should be observed:
A ferro-alloy is considered as binary and classified under the relevant sub-heading
(if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in
Chapter Note 1(c); by analogy, it is considered respectively as ternary or quaternary if two
or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified “other elements” referred to in Chapter
Note 1(c) must each exceed 10% by weight.
3. In relation to flat-rolled products of this Chapter, the process of hardening or tempering
shall amount to ‘manufacture’.
Supplementary Note
Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square,
slightly round or bevelled) edge.
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
I.—PRIMARY MATERIALS; PRODUCTS IN
GRANULAR OR POWDER FORM
7201 PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER
PRIMARY FORMS
7201 10 00 - Non-alloy pig iron containing by weight 0.5% kg. 16%
or less of phosphorus
7201 20 00 - Non-alloy pig iron containing by weight more kg. 16%
than 0.5% of phosphorus
7201 50 - Alloy pig iron; spiegeleisen :
7201 50 10 --- Cast iron kg. 16%
7201 50 90 --- Other kg. 16%
7202 FERRO-ALLOYS
- Ferro-manganese :
7202 11 00 -- Containing by weight more than 2% of carbon kg. 16%
7202 19 00 -- Other kg. 16%
- Ferro-silicon:
7202 21 00 -- Containing by weight more than 55% of silicon kg. 16%
7202 29 00 -- Other kg. 16%
7202 30 00 - Ferro-silico-manganese kg. 16%
- Ferro-chromium :
7202 41 00 -- Containing by weight more than 4% of carbon kg. 16%
SECTION XV 418 CHAPTER 72
7202 49 00 -- Other kg. 16%
7202 50 00 - Ferro-silico-chromium kg. 16%
7202 60 00 - Ferro-nickel kg. 16%
7202 70 00 - Ferro-molybdenum kg. 16%
7202 80 00 - Ferro tungsten and ferro-silico-tungsten kg. 16%
- Other :
7202 91 00 -- Ferro-titanium and kg. 16%
Ferro-silico-titanium
7202 92 00 -- Ferro-vanadium kg. 16%
7202 93 00 -- Ferro-niobium kg. 16%
7202 99 -- Other :
--- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt,
Ferro-columbium, Ferro-zirconium, Ferro-tantalum:
7202 99 11 ---- Ferro-phosphorus kg. 16%
7202 99 12 ---- Ferro-selenium kg. 16%
7202 99 13 ---- Ferro-cobalt kg. 16%
7202 99 14 ---- Ferro-columbium kg. 16%
7202 99 15 ---- Ferro-zirconium kg. 16%
7202 99 16 ---- Ferro-tantalum kg. 16%
--- Ferro-silico-zirconium, Ferro-silico-magnesium:
7202 99 21 ---- Ferro-silico-zirconium kg. 16%
7202 99 22 ---- Ferro-silico-magnesium kg. 16%
--- Ferro-boron, charge-chrome :
7202 99 31 ---- Ferro-boron kg. 16%
7202 99 32 ---- Charge-chrome kg. 16%
7202 99 90 --- Other kg. 16%
7203 FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF
IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN
LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING MINIMUM
PURITY BY WEIGHT OF 99.94%, IN LUMPS, PELLETS OR
SIMILAR FORMS
7203 10 00 - Ferrous products obtained by direct reduction of kg. 16%
iron ore
7203 90 00 - Other kg. 16%
7204 FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS
OF IRON OR STEEL
7204 10 00 - Waste and scrap of cast iron kg. 16%
- Waste and scrap of alloy steel :
7204 21 -- Of stainless steel :
7204 21 10 --- Empty or discharged cartridges of all bores and kg. 16%
sizes
7204 21 90 --- Other kg. 16%
7204 29 -- Other :
7204 29 10 --- Empty or discharged cartridges of all bores and kg. 16%
sizes
7204 29 20 --- Of high speed steel kg. 16%
7204 29 90 --- Other kg. 16%
7204 30 00 - Waste and scrap of tinned iron or steel kg. 16%
- Other waste and scrap :
7204 41 00 -- Turnings, shavings, chips, milling waste, saw dust, kg. 16%
fillings, trimmings and stampings, whether or not
in bundles
7204 49 00 -- Other kg. 16%
7204 50 00 - Remelting scrap ingots kg. 16%
7205 GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON
OR STEEL
7205 10 - Granules :
--- Of iron :
7205 10 11 ---- Shot and angular grit kg. 16%
7205 10 12 ---- Wire pellets kg. 16%
7205 10 19 ---- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 419 CHAPTER 72
--- Of alloy steel :
7205 10 21 ---- Shot and angular grit kg. 16%
7205 10 22 ---- Wire pellets kg. 16%
7205 10 29 ---- Other kg. 16%
7205 10 90 --- Other kg. 16%
- Powders :
7205 21 00 -- Of alloy steel kg. 16%
7205 29 -- Other :
7205 29 10 --- Of iron kg. 16%
7205 29 90 --- Other kg. 16%
II.—IRON AND NON-ALLOY STEEL
7206 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY
FORMS (EXCLUDING IRON OF HEADING 7203)
7206 10 - Ingots :
7206 10 10 --- Of iron kg. 16%
7206 10 20 --- Of high carbon steel kg. 16%
7206 10 90 --- Other kg. 16%
7206 90 - Other :
--- Of iron :
7206 90 11 ---- Puddled bars and pilings kg. 16%
7206 90 12 ---- Blocks, lumps and similar forms kg. 16%
7206 90 19 ---- Other kg. 16%
--- Other :
7206 90 91 ---- Puddled bars and pilings kg. 16%
7206 90 92 ---- Blocks, lumps and similar forms kg. 16%
7206 90 99 ---- Other kg. 16%
7207 SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL
- Containing by weight less than 0.25% of carbon :
7207 11 -- Of rectangular (including square) cross-section, the
width measuring less than twice the thickness:
7207 11 10 --- Electrical quality kg. 16%
7207 11 20 --- Forging quality kg. 16%
7207 11 30 --- Seamless steel tube quality kg. 16%
7207 11 90 --- Other kg. 16%
7207 12 -- Other, of rectangular (other than square) cross-section :
7207 12 10 --- Electrical quality kg. 16%
7207 12 20 --- Forging quality kg. 16%
7207 12 30 --- Seamless steel tube quality kg. 16%
7207 12 90 --- Other kg. 16%
7207 19 -- Other :
7207 19 10 --- Forged blanks of non-alloy steel kg. 16%
7207 19 20 --- Mild steel billets kg. 16%
7207 19 90 --- Other kg. 16%
7207 20 - Containing by weight 0.25% or more of carbon :
7207 20 10 --- Forging quality kg. 16%
7207 20 20 --- Spring steel quality kg. 16%
7207 20 30 --- Seamless steel tube quality kg. 16%
7207 20 90 --- Other kg. 16%
7208 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF
A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT CLAD,
PLATED OR COATED
7208 10 00 - In coils, not further worked than hot-rolled, with kg. 16%
patterns in relief
- Other, in coils, not further worked than hot-rolled, pickled :
7208 25 -- Of a thickness of 4.75 mm or more :
7208 25 10 --- Plates kg. 16%
7208 25 20 --- Universal plates kg. 16%
7208 25 30 --- Sheets kg. 16%
7208 25 40 --- Strip kg. 16%
7208 25 90 --- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 420 CHAPTER 72
7208 26 -- Of a thickness of 3 mm or more but less than
4.75 mm :
7208 26 10 --- Plates kg. 16%
7208 26 20 --- Universal plates kg. 16%
7208 26 30 --- Sheets kg. 16%
7208 26 40 --- Strip kg. 16%
7208 26 90 --- Other kg. 16%
7208 27 -- Of a thickness of less than 3 mm :
7208 27 10 --- Plates kg. 16%
7208 27 20 --- Universal plates kg. 16%
7208 27 30 --- Sheets kg. 16%
7208 27 40 --- Strip kg. 16%
7208 27 90 --- Other kg. 16%
- Other, in coils, not further worked than hot-rolled:
7208 36 -- Of a thickness exceeding 10 mm :
7208 36 10 --- Plates kg. 16%
7208 36 20 --- Universal plates kg. 16%
7208 36 30 --- Sheets kg. 16%
7208 36 40 --- Strip kg. 16%
7208 36 90 --- Other kg. 16%
7208 37 -- Of a thickness of 4.75 mm or more but not exceeding 10 mm :
7208 37 10 --- Plates kg. 16%
7208 37 20 --- Universal plates kg. 16%
7208 37 30 --- Sheets kg. 16%
7208 37 40 --- Strip kg. 16%
7208 37 90 --- Other kg. 16%
7208 38 -- Of a thickness of 3 mm or more but less than 4.75 mm :
7208 38 10 --- Plates kg. 16%
7208 38 20 --- Universal plates kg. 16%
7208 38 30 --- Sheets kg. 16%
7208 38 40 --- Strip kg. 16%
7208 38 90 --- Other kg. 16%
7208 39 -- Of a thickness of less than 3 mm :
7208 39 10 --- Plates kg. 16%
7208 39 20 --- Universal plates kg. 16%
7208 39 30 --- Sheets kg. 16%
7208 39 40 --- Strip kg. 16%
7208 39 90 --- Other kg. 16%
7208 40 - Not in coils, not further worked than hot-rolled,
with patterns in relief :
7208 40 10 --- Plates kg. 16%
7208 40 20 --- Universal plates kg. 16%
7208 40 30 --- Sheets kg. 16%
7208 40 40 --- Strip kg. 16%
7208 40 90 --- Other kg. 16%
- Other, not in coils, not further worked than hot-rolled :
7208 51 -- Of a thickness exceeding 10 mm :
7208 51 10 --- Plates kg. 16%
7208 51 20 --- Universal plates kg. 16%
7208 51 30 --- Sheets kg. 16%
7208 51 40 --- Strip kg. 16%
7208 51 90 --- Other kg. 16%
7208 52 -- Of a thickness of 4.75 mm or more but not exceeding 10 mm :
7208 52 10 --- Plates kg. 16%
7208 52 20 --- Universal plates kg. 16%
7208 52 30 --- Sheets kg. 16%
7208 52 40 --- Strip kg. 16%
7208 52 90 --- Other kg. 16%
7208 53 -- Of a thickness of 3 mm or more but less than 4.75 mm :
7208 53 10 --- Plates kg. 16%
7208 53 20 --- Universal plates kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 421 CHAPTER 72
7208 53 30 --- Sheets kg. 16%
7208 53 40 --- Strip kg. 16%
7208 53 90 --- Other kg. 16%
7208 54 -- Of a thickness of less than 3 mm :
7208 54 10 --- Plates kg. 16%
7208 54 20 --- Universal plates kg. 16%
7208 54 30 --- Sheets kg. 16%
7208 54 40 --- Strip kg. 16%
7208 54 90 --- Other kg. 16%
7208 90 00 - Other kg. 16%
7209 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF
A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLDREDUCED),
NOT CLAD, PLATED OR COATED
- In coils, not further worked than cold-rolled
(cold-reduced) :
7209 15 -- Of a thickness of 3 mm or more :
7209 15 10 --- Plates kg. 16%
7209 15 20 --- Sheets kg. 16%
7209 15 30 --- Strip kg. 16%
7209 15 90 --- Other kg. 16%
7209 16 -- Of a thickness exceeding 1 mm but less than
3 mm :
7209 16 10 --- Plates kg. 16%
7209 16 20 --- Sheets kg. 16%
7209 16 30 --- Strip kg. 16%
7209 16 90 --- Other kg. 16%
7209 17 -- Of a thickness of 0.5 mm or more but not exceeding 1 mm :
7209 17 10 --- Plates kg. 16%
7209 17 20 --- Sheets kg. 16%
7209 17 30 --- Strip kg. 16%
7209 17 90 --- Other kg. 16%
7209 18 -- Of a thickness of less than 0.5 mm :
7209 18 10 --- Plates kg. 16%
7209 18 20 --- Sheets kg. 16%
7209 18 30 --- Strip kg. 16%
7209 18 90 --- Other kg. 16%
- Not in coils, not further worked than cold-rolled
(cold-reduced) :
7209 25 -- Of a thickness of 3 mm or more :
7209 25 10 --- Plates kg. 16%
7209 25 20 --- Sheets kg. 16%
7209 25 30 --- Strip kg. 16%
7209 25 90 --- Other kg. 16%
7209 26 -- Of a thickness exceeding 1 mm but less than
3 mm :
7209 26 10 --- Plates kg. 16%
7209 26 20 --- Sheets kg. 16%
7209 26 30 --- Strip kg. 16%
7209 26 90 --- Other kg. 16%
7209 27 -- Of a thickness of 0.5 mm or more but not exceeding 1 mm :
7209 27 10 --- Plates kg. 16%
7209 27 20 --- Sheets kg. 16%
7209 27 30 --- Strip kg. 16%
7209 27 90 --- Other kg. 16%
7209 28 -- Of a thickness of less than 0.5 mm :
7209 28 10 --- Plates kg. 16%
7209 28 20 --- Sheets kg. 16%
7209 28 30 --- Strip kg. 16%
7209 28 90 --- Other kg. 16%
7209 90 00 - Other kg. 16%
7210 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL,
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 422 CHAPTER 72
OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR
COATED
- Plated or coated with tin :
7210 11 -- Of a thickness of 0.5 mm or more :
7210 11 10 --- OTS/MR Type kg. 16%
7210 11 90 --- Other kg. 16%
7210 12 -- Of a thickness of less than 0.5 mm:
7210 12 10 --- OTS/MR Type kg. 16%
7210 12 90 --- Other kg. 16%
7210 20 00 - Plated or coated with lead, including terne-plate kg. 16%
7210 30 - Electrolytically plated or coated with zinc :
7210 30 10 --- Corrugated kg. 16%
7210 30 90 --- Other kg. 16%
- Otherwise plated or coated with zinc :
7210 41 00 -- Corrugated kg. 16%
7210 49 00 -- Other kg. 16%
7210 50 00 - Plated or coated with chromium oxides or with kg. 16%
chromium and chromium oxides
- Plated or coated with aluminium :
7210 61 00 -- Plated or coated with aluminium-zinc alloys kg. 16%
7210 69 00 -- Other kg. 16%
7210 70 00 - Painted, varnished or coated with plastics kg. 16%
7210 90 - Other :
7210 90 10 --- Lacquered kg. 16%
7210 90 90 --- Other kg. 16%
7211 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF
A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED OR
COATED
- Not further worked than hot-rolled :
7211 13 00 -- Rolled on four faces or in a closed box pass, of kg. 16%
a width exceeding 150 mm and a thickness of
not less than 4 mm, not in coils and without
patterns in relief
7211 14 -- Other, of a thickness of 4.75 mm or more :
7211 14 10 --- Flats kg. 16%
7211 14 20 --- Universal plates kg. 16%
7211 14 30 --- Hoops kg. 16%
7211 14 40 --- Sheets kg. 16%
7211 14 50 --- Strip kg. 16%
7211 14 60 --- Skelp kg. 16%
7211 14 90 --- Other kg. 16%
7211 19 -- Other :
7211 19 10 --- Flats kg. 16%
7211 19 20 --- Universal plates kg. 16%
7211 19 30 --- Hoops kg. 16%
7211 19 40 --- Sheets kg. 16%
7211 19 50 --- Strip kg. 16%
7211 19 60 --- Skelp kg. 16%
7211 19 90 --- Other kg. 16%
- Not further worked than cold-rolled (cold-reduced) :
7211 23 -- Containing by weight less than 0.25% of carbon:
7211 23 10 --- Flats kg. 16%
7211 23 20 --- Universal plates kg. 16%
7211 23 30 --- Hoops kg. 16%
7211 23 40 --- Sheets kg. 16%
7211 23 50 --- Strip kg. 16%
7211 23 90 --- Other kg. 16%
7211 29 -- Other :
7211 29 10 --- Flats kg. 16%
7211 29 20 --- Universal plates kg. 16%
7211 29 30 --- Hoops kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 423 CHAPTER 72
7211 29 40 --- Sheets kg. 16%
7211 29 50 --- Strip kg. 16%
7211 29 60 --- Skelp kg. 16%
7211 29 90 --- Other kg. 16%
7211 90 - Other :
--- Universal plates :
7211 90 11 ---- Of boiler quality kg. 16%
7211 90 12 ---- Of high tensile quality kg. 16%
7211 90 13 ---- Of ship building quality kg. 16%
7211 90 90 --- Other kg. 16%
7212 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF
A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED
7212 10 - Plated or coated with tin :
7212 10 10 --- OTS or MR type kg. 16%
7212 10 90 --- Other kg. 16%
7212 20 - Electrolytically plated or coated with zinc :
7212 20 10 --- Corrugated kg. 16%
7212 20 90 --- Other kg. 16%
7212 30 - Otherwise plated or coated with zinc :
7212 30 10 --- Corrugated kg. 16%
7212 30 90 --- Other kg. 16%
7212 40 00 - Painted, varnished or coated with plastics kg. 16%
7212 50 - Otherwise plated or coated :
7212 50 10 --- Plated or coated with lead kg. 16%
7212 50 20 --- Lacquered kg. 16%
7212 50 90 --- Other kg. 16%
7212 60 00 - Clad kg. 16%
7213 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND
COILS, OF IRON OR NON-ALLOY STEEL
7213 10 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process :
7213 10 10 --- Of free cutting steel kg. 16%
7213 10 90 --- Other kg. 16%
7213 20 - Other, of free-cutting steel :
7213 20 10 --- Electrode quality kg. 16%
7213 20 20 --- Cold heading quality kg. 16%
7213 20 90 --- Other kg. 16%
- Other :
7213 91 -- Of circular cross-section measuring less than
14 mm in diameter :
7213 91 10 --- Electrode quality kg. 16%
7213 91 20 --- Cold heading quality kg. 16%
7213 91 90 --- Other kg. 16%
7213 99 -- Other :
7213 99 10 --- Electrode quality kg. 16%
7213 99 20 --- Cold heading quality kg. 16%
7213 99 90 --- Other kg. 16%
7214 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL,
NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, HOTDRAWN
OR HOT-EXTRUDED, BUT INCLUDING THOSE TWISTED
AFTER ROLLING
7214 10 - Forged :
7214 10 10 --- Spring steel quality kg. 16%
7214 10 90 --- Other kg. 16%
7214 20 - Containing indentations, ribs, grooves or other
deformations produced during the rolling process or
twisted after rolling :
7214 20 10 --- Spring steel quality kg. 16%
7214 20 90 --- Other kg. 16%
7214 30 00 - Other, of free cutting steel kg. 16%
- Other :
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 424 CHAPTER 72
7214 91 -- Of rectangular (other than square) cross-section :
7214 91 10 --- Mild steel bright bar kg. 16%
7214 91 90 --- Other kg. 16%
7214 99 -- Other :
7214 99 10 --- Of spring steel quality kg. 16%
7214 99 90 --- Other kg. 16%
7215 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL
7215 10 00 - Of free-cutting steel, not further worked than kg. 16%
cold-formed or cold-finished
7215 50 - Other, not further worked than cold-formed or coldfinished
:
7215 50 10 --- Mild steel bright bar kg. 16%
7215 50 90 --- Other kg. 16%
7215 90 - Other :
7215 90 10 --- Plated or coated with zinc kg. 16%
7215 90 20 --- Plated or coated with other base metals kg. 16%
7215 90 90 --- Other kg. 16%
7216 ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL
7216 10 00 - U, I or H sections, not further worked than kg. 16%
hot-rolled, hot-drawn or extruded, of a height
of less than 80 mm
- L or T sections, not further worked than hot-rolled,
hot-drawn or extruded, of a height of less than 80
mm :
7216 21 00 -- L sections kg. 16%
7216 22 00 -- T sections kg. 16%
- U, I or H sections, not further worked than hotrolled,
hot-drawn or extruded of a height of 80 mm
or more :
7216 31 00 -- U sections kg. 16%
7216 32 00 -- I sections kg. 16%
7216 33 00 -- H sections kg. 16%
7216 40 00 - L or T sections, not further worked than kg. 16%
hot-rolled, hot-drawn or extruded, of a height
of 80 mm or more
7216 50 00 - Other angles, shapes and sections, not further kg. 16%
worked than hot-rolled, hot-drawn or extruded
- Angles, shapes and sections, not further worked than
cold-formed or cold-finished :
7216 61 00 -- Obtained from flat-rolled products kg. 16%
7216 69 00 -- Other kg. 16%
- Other:
7216 91 00 -- Cold-formed or cold-finished from flat kg. 16%
rolled products
7216 99 -- Other :
7216 99 10 --- Plated or coated with zinc kg. 16%
7216 99 20 --- Plated or coated with base metals other than zinc kg. 16%
7216 99 30 --- Slotted angles and slotted channels kg. 16%
7216 99 40 --- Forged kg. 16%
7216 99 90 --- Other kg. 16%
7217 WIRE OF IRON OR NON-ALLOY STEEL
7217 10 - Not plated or coated, whether or not polished :
7217 10 10 --- Of a thickness of 18 SWG and below kg. 16%
7217 10 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 16%
7217 10 30 --- Of a thickness above 26 SWG kg. 16%
7217 20 - Plated or coated with zinc :
7217 20 10 --- Of a thickness of 18 SWG and below kg. 16%
7217 20 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 16%
7217 20 30 --- Of a thickness above 26 SWG kg. 16%
7217 30 - Plated or coated with other base metals :
7217 30 10 --- Of a thickness of 18 SWG and below kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 425 CHAPTER 72
7217 30 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 16%
7217 30 30 --- Of a thickness above 26 SWG kg. 16%
7217 90 - Other :
--- Shaped and profiled wire :
7217 90 11 ---- Of cross section – half round kg. 16%
7217 90 12 ---- Of cross section – flat and rectangular kg. 16%
7217 90 13 ---- Of cross section – ‘Z’ shaped kg. 16%
7217 90 19 ---- Of cross section – other shapes kg. 16%
--- Other :
7217 90 91 ---- High tensile quality kg. 16%
7217 90 92 ---- Electrode quality kg. 16%
7217 90 93 ---- Electric resistance wire (including electric kg. 16%
resistance heating wire)
7217 90 99 ---- Other kg. 16%
III.—STAINLESS STEEL
7218 STAINLESS STEEL IN INGOTS OR OTHER PRIMARY FORMS;
SEMI-FINISHED PRODUCTS OF STAINLESS STEEL
7218 10 00 - Ingots and other primary forms kg. 16%
- Other :
7218 91 00 -- Of rectangular (other than square) cross-section kg. 16%
7218 99 -- Other :
7218 99 10 --- Billets kg. 16%
7218 99 90 --- Other kg. 16%
7219 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH
OF 600 MM OR MORE
- Not further worked than hot-rolled, in coils :
7219 11 -- Of a thickness exceeding 10 mm :
--- Chromium type :
7219 11 11 ---- Not exceeding 14 mm kg. 16%
7219 11 12 ---- Exceeding 14 mm kg. 16%
7219 11 90 --- Other kg. 16%
7219 12 00 -- Of a thickness of 4.75 mm or more but not kg. 16%
exceeding 10 mm
7219 13 00 -- Of a thickness of 3 mm or more but less kg. 16%
than 4.75 mm
7219 14 00 -- Of a thickness of less than 3 mm kg. 16%
- Not further worked than hot-rolled, not in coils :
7219 21 -- Of a thickness exceeding 10 mm :
--- Universal plates of stainless steel or heat resisting
steel and chromium type :
7219 21 11 ---- Not exceeding 14 mm kg. 16%
7219 21 12 ---- Exceeding 14 mm kg. 16%
--- Universal plates of stainless steel heat resisting
steel, nickel chromium austenitic type:
7219 21 21 ---- Not exceeding 14 mm kg. 16%
7219 21 22 ---- Exceeding 14 mm kg. 16%
--- Other chromium type :
7219 21 31 ---- Not exceeding 14 mm kg. 16%
7219 21 32 ---- Exceeding 14 mm kg. 16%
--- Other nickel chromium austenitic type :
7219 21 41 ---- Not exceeding 14 mm kg. 16%
7219 21 42 ---- Exceeding 14 mm kg. 16%
7219 21 90 --- Other kg. 16%
7219 22 -- Of a thickness of 4.75 mm or more but not exceeding 10 mm :
--- Universal plates of stainless steel or heat resisting steel :
7219 22 11 ---- Chromium type kg. 16%
7219 22 12 ---- Nickel chromium austenitic type kg. 16%
7219 22 19 ---- Other kg. 16%
--- Other :
7219 22 91 ---- Chromium type kg. 16%
7219 22 92 ---- Nickel chromium austenitic type kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 426 CHAPTER 72
7219 22 99 ---- Other kg. 16%
7219 23 -- Of a thickness of 3 mm or more but less than 4.75 mm :
7219 23 10 --- Chromium type kg. 16%
7219 23 20 --- Nickel chromium austenitic type kg. 16%
7219 23 90 --- Other kg. 16%
7219 24 -- Of a thickness of less than 3 mm :
--- Chromium type, of a thickness :
7219 24 11 ---- Below 0.35 mm kg. 16%
7219 24 12 ---- 0.35 mm and above but below 0.56 mm kg. 16%
7219 24 13 ---- 0.56 mm and above but below 0.90 mm kg. 16%
7219 24 19 ---- Other kg. 16%
--- Nickel chromium austenitic type, of a thickness :
7219 24 21 ---- Below 0.35 mm kg. 16%
7219 24 22 ---- 0.35 mm and above but below 0.56 mm kg. 16%
7219 24 23 ---- 0.56 mm and above but below 0.90 mm kg. 16%
7219 24 29 ---- Other kg. 16%
7219 24 90 --- Other kg. 16%
- Not further worked than cold-rolled (cold reduced) :
7219 31 -- Of a thickness of 4.75 mm or more :
--- Chromium type :
7219 31 11 ---- Not exceeding 14 mm kg. 16%
7219 31 12 ---- Exceeding 14 mm kg. 16%
--- Nickel chromium austenitic type :
7219 31 21 ---- Not exceeding 14 mm kg. 16%
7219 31 22 ---- Exceeding 14 mm kg. 16%
7219 31 90 --- Other kg. 16%
7219 32 -- Of a thickness of 3 mm or more but less
than 4.75 mm :
7219 32 10 --- Chromium type kg. 16%
7219 32 20 --- Nickel chromium austenitic type kg. 16%
7219 32 90 --- Other kg. 16%
7219 33 -- Of a thickness exceeding 1 mm but less than
3 mm :
7219 33 10 --- Chromium type kg. 16%
7219 33 20 --- Nickel chromium austenitic type kg. 16%
7219 33 90 --- Other kg. 16%
7219 34 -- Of a thickness of 0.5 mm or more but not exceeding 1 mm :
7219 34 10 --- Chromium type kg. 16%
7219 34 20 --- Nickel chromium austenitic type kg. 16%
7219 34 90 --- Other kg. 16%
7219 35 -- Of a thickness of less than 0.5 mm :
7219 35 10 --- Chromium type kg. 16%
7219 35 20 --- Nickel chromium austenitic type kg. 16%
7219 35 90 --- Other kg. 16%
7219 90 - Other :
--- Sheets and plates :
7219 90 11 ---- Thickness more than 4.75 mm kg. 16%
7219 90 12 ---- Thickness 3 mm to 4.75 mm kg. 16%
7219 90 13 ---- Thickness less than 3 mm kg. 16%
7219 90 90 --- Other kg. 16%
7220 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH
OF LESS THAN 600 MM
- Not further worked than hot-rolled :
7220 11 -- Of a thickness of 4.75 mm or more :
7220 11 10 --- Skelp for pipes and tubes kg. 16%
--- Strips for pipes and tubes (other than skelp) :
7220 11 21 ---- Chromium type kg. 16%
7220 11 22 ---- Nickel chromium austenitic type kg. 16%
7220 11 29 ---- Other kg. 16%
7220 11 90 --- Other kg. 16%
7220 12 -- Of a thickness of less than 4.75 mm :
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 427 CHAPTER 72
7220 12 10 --- Skelp for pipes and tubes kg. 16%
--- Strips for pipes and tubes (other than skelp) :
7220 12 21 ---- Chromium type kg. 16%
7220 12 22 ---- Nickel chromium austenitic type kg. 16%
7220 12 29 ---- Other kg. 16%
7220 12 90 --- Other kg. 16%
7220 20 - Not further worked than cold-rolled (cold- reduced) :
7220 20 10 --- Skelp for pipes and tubes kg. 16%
--- Strips for pipes and tubes (other than skelp) :
7220 20 21 ---- Chromium type kg. 16%
7220 20 22 ---- Nickel chromium austenitic type kg. 16%
7220 20 29 ---- Other kg. 16%
7220 20 90 --- Other kg. 16%
7220 90 - Other :
7220 90 10 --- Skelp (strips for pipes and tubes) kg. 16%
--- Strips for pipes and tubes (other than skelp) :
7220 90 21 ---- Chromium type kg. 16%
7220 90 22 ---- Nickel chromium austenitic type kg. 16%
7220 90 29 ---- Other kg. 16%
7220 90 90 --- Other kg. 16%
7221 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND
COILS, OF STAINLESS STEEL
7221 00 - Bars and rods, hot-rolled, in irregularly wound
coils, of stainless steel :
--- Bright bars :
7221 00 11 ---- Chromium type kg. 16%
7221 00 12 ---- Nickel chromium austenitic type kg. 16%
7221 00 19 ---- Other kg. 16%
7221 00 90 --- Other kg. 16%
7222 OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES,
SHAPES AND SECTIONS OF STAINLESS STEEL
- Bars and rods, not further worked than hot-rolled,
hot-drawn or extruded :
7222 11 -- Of circular cross-section :
--- Bright bars :
7222 11 11 ---- Chromium type kg. 16%
7222 11 12 ---- Nickel chromium austenitic type kg. 16%
7222 11 19 ---- Other kg. 16%
--- Other :
7222 11 91 ---- Chromium type kg. 16%
7222 11 92 ---- Nickel chromium austenitic type kg. 16%
7222 11 99 ---- Other kg. 16%
7222 19 -- Other :
--- Bright bars :
7222 19 11 ---- Chromium type kg. 16%
7222 19 12 ---- Nickel chromium austenitic type kg. 16%
7222 19 19 ---- Other kg. 16%
--- Other :
7222 19 91 ---- Chromium type kg. 16%
7222 19 92 ---- Nickel chromium austenitic type kg. 16%
7222 19 99 ---- Other kg. 16%
7222 20 - Bars and rods, not further worked than cold-formed
or cold-finished :
--- Bright bars :
7222 20 11 ---- Chromium type kg. 16%
7222 20 12 ---- Nickel chromium austenitic type kg. 16%
7222 20 19 ---- Other kg. 16%
-- Other :
7222 20 91 ---- Chromium type kg. 16%
7222 20 92 ---- Nickel chromium austenitic type kg. 16%
7222 20 99 ---- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 428 CHAPTER 72
7222 30 - Other bars and rods :
--- Bright bars :
7222 30 11 ---- Chromium type kg. 16%
7222 30 12 ---- Nickel chromium austenitic type kg. 16%
7222 30 19 ---- Other kg. 16%
--- Other :
7222 30 91 ---- Chromium type kg. 16%
7222 30 92 ---- Nickel chromium austenitic type kg. 16%
7222 30 99 ---- Other kg. 16%
7222 40 - Angles, shapes and sections :
7222 40 10 --- Of thickness of 80 mm and above kg. 16%
7222 40 20 --- Of below 80 mm kg. 16%
7223 WIRE OF STAINLESS STEEL
7223 00 - Wire of stainless steel :
7223 00 10 --- Electrode quality kg. 16%
--- Other :
7223 00 91 ---- Of thickness of above 1.5 mm kg. 16%
7223 00 92 ---- Of thickness of 0.46 mm and above but not kg. 16%
exceeding 1.5 mm
7223 00 99 ---- Of thickness of below 0.46 mm kg. 16%
IV.—OTHER ALLOY STEEL; HOLLOW DRILL
BARS AND RODS, OF ALLOY
OR NON-ALLOY STEEL
7224 OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS;
SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL
7224 10 00 - Ingots and other primary forms kg. 16%
7224 90 - Other :
7224 90 10 --- Of tool steel quality kg. 16%
7224 90 20 --- Of die steel quality kg. 16%
7224 90 30 --- Of cobalt bearing high speed steel quality kg. 16%
7224 90 40 --- Forged blanks of alloy steel kg. 16%
--- Other :
7224 90 91 ---- Billets kg. 16%
7224 90 99 ---- Other kg. 16%
7225 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A
WIDTH OF 600 MM OR MORE
- Of silicon-electrical steel :
7225 11 00 -- Grain-oriented kg. 16%
7225 19 00 -- Other kg. 16%
7225 30 - Other, not further worked than hot-rolled, in coils :
7225 30 10 --- Of spring steel quality kg. 16%
7225 30 90 --- Other kg. 16%
7225 40 - Other, not further worked than hot-rolled,
not in coils :
--- Of a thickness of above 4.75 mm :
7225 40 11 ---- Boiler quality kg. 16%
7225 40 12 ---- Pressure vessel quality kg. 16%
7225 40 13 ---- High tensile quality kg. 16%
7225 40 19 ---- Other kg. 16%
7225 40 20 --- Of a thickness of 3 mm and above but not kg. 16%
exceeding 4.75 mm
7225 40 30 --- Of a thickness of below 3 mm kg. 16%
7225 50 - Other, not further worked than cold-rolled (cold-reduced) :
7225 50 10 --- Of a thickness of less than 3 mm kg. 16%
7225 50 20 --- Of a thickness of 3 mm to 4.75 mm kg. 16%
7225 50 30 --- Of a thickness of above 4.75 mm kg. 16%
- Other :
7225 91 00 -- Electrolytically plated or coated with zinc kg. 16%
7225 92 00 -- Otherwise plated or coated with zinc kg. 16%
7225 99 00 -- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 429 CHAPTER 72
7226 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A
WIDTH OF LESS THAN 600 MM
- Of silicon-electrical steel :
7226 11 00 -- Grain-oriented kg. 16%
7226 19 00 -- Other kg. 16%
7226 20 - Of high speed steel :
--- Hot-rolled :
7226 20 11 ---- In coils kg. 16%
7226 20 12 ---- Other kg. 16%
--- Cold-rolled :
7226 20 21 ---- In coils kg. 16%
7226 20 22 ---- Other kg. 16%
7226 20 30 --- Hoops and strips kg. 16%
- Other:
7226 91 -- Not further worked than hot-rolled :
7226 91 10 --- Of a thickness of below 3 mm kg. 16%
7226 91 20 --- Of a thickness of 3 mm and above but not kg. 16%
exceeding 4.75 mm
7226 91 30 --- High tensile quality of a thickness of kg. 16%
above 4.75 mm
7226 91 90 --- Other kg. 16%
7226 92 -- Not further worked than cold-rolled (cold- reduced) :
7226 92 10 --- Of a thickness of below 3 mm kg. 16%
7226 92 20 --- Of a thickness of 3 mm and above but not kg. 16%
exceeding 4.75 mm
7226 92 30 --- Of a thickness of above 4.75 mm kg. 16%
7226 99 -- Other :
7226 99 10 --- Of a thickness of above 4.75 mm kg. 16%
7226 99 20 --- Of a thickness of above 3 mm and but not kg. 16%
exceeding 4.75 mm
7226 99 30 --- Of a thickness of below 3 mm kg. 16%
7226 99 40 --- Skelp (strips for pipes and tubes) kg. 16%
--- Hoops and strips :
7226 99 51 ---- Hot rolled kg. 16%
7226 99 52 ---- Cold rolled kg. 16%
7226 99 53 ---- Of spring steel, other than skelp kg. 16%
7226 99 60 --- Skelps and strips for razor blades and saw blades kg. 16%
7226 99 90 --- Other kg. 16%
7227 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND
COILS, OF OTHER ALLOY STEEL
7227 10 00 - Of high speed steel kg. 16%
7227 20 00 - Of silico-manganese steel kg. 16%
7227 90 - Other :
7227 90 10 --- Valve spring steel quality kg. 16%
7227 90 20 --- Other spring steel quality kg. 16%
7227 90 30 --- Ball bearing quality kg. 16%
7227 90 40 --- Cold heading quality kg. 16%
7227 90 50 --- Lead-free cutting quality kg. 16%
7227 90 60 --- Sulphur free cutting quality kg. 16%
7227 90 90 --- Other kg. 16%
7228 OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES,
SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW
DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL
7228 10 - Bars and rods, of high speed steel :
7228 10 10 --- Bright bars kg. 16%
7228 10 90 --- Other kg. 16%
7228 20 00 - Bars and rods, of silico-manganese steel kg. 16%
7228 30 - Other bars and rods, not further worked than hotrolled,
hot-drawn or extruded :
--- Bright bars :
7228 30 11 ---- Of alloy tool steel kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 430 CHAPTER 72
7228 30 19 ---- Other kg. 16%
--- Other :
7228 30 21 ---- Lead bearing steel kg. 16%
7228 30 22 ---- Spring steel kg. 16%
7228 30 23 ---- Sulphur bearing steel kg. 16%
7228 30 24 ---- Tool and die steel kg. 16%
7228 30 29 ---- Other kg. 16%
7228 40 00 - Other bars and rods, not further worked than kg. 16%
forged
7228 50 - Other bars and rods, not further worked than coldformed
or cold-finished :
7228 50 10 --- Of engine valves and cold heading steel kg. 16%
7228 50 90 --- Other kg. 16%
7228 60 - Other bars and rods :
--- Bright bars :
7228 60 11 ---- Of alloy tool steel kg. 16%
7228 60 12 ---- Other kg. 16%
--- Other :
7228 60 91 ---- Lead bearing steel kg. 16%
7228 60 92 ---- Spring steel kg. 16%
7228 60 93 ---- Sulphur bearing steel kg. 16%
7228 60 94 ---- Tool and die steel kg. 16%
7228 60 99 ---- Other kg. 16%
7228 70 - Angles, shapes and sections :
--- Not further worked than hot-rolled, hot-drawn or extruded :
7228 70 11 ---- Of 80 mm or more kg. 16%
7228 70 12 ---- Of less than 80 mm kg. 16%
--- Not further worked than cold-formed or cold-finished :
7228 70 21 ---- Of 80 mm or more kg. 16%
7228 70 22 ---- Of less than 80 mm kg. 16%
7228 80 - Hollow drill bars and rods :
7228 80 10 --- Of alloy steel kg. 16%
7228 80 20 --- Of non-alloy steel, forged kg. 16%
7228 80 90 --- Other kg. 16%
7229 WIRE OF OTHER ALLOY STEEL
7229 20 00 - Of silico-manganese steel kg. 16%
7229 90 - Other :
--- Tinned wire, bronze coated wire, trapezoidal wire,
half round wire, crimped wire and copper coated
wire, not insulated :
7229 90 11 ---- Tinned wire kg. 16%
7229 90 12 ---- Bronze coated wire kg. 16%
7229 90 13 ---- Trapezoidal wire kg. 16%
7229 90 14 ---- Half round wire kg. 16%
7229 90 15 ---- Crimped wire kg. 16%
7229 90 16 ---- Copper coated wire kg. 16%
--- Electrode quality, wire rope quality and ACSR
quality not insulated :
7229 90 21 ---- Electrode quality kg. 16%
7229 90 22 ---- Wire rope quality kg. 16%
7229 90 23 ---- ACSR quality kg. 16%
--- Wire (excluding wire type lead), spring, high tensile,
hardened and tempered wires, not insulated :
7229 90 31 ---- Wire (excluding wire type lead) kg. 16%
7229 90 32 ---- Spring wire kg. 16%
7229 90 33 ---- High tensile wire kg. 16%
7229 90 34 ---- Hardened and tempered wire kg. 16%
7229 90 40 --- Other wire kg. 16%
--- Shaped and profiled wires of cross-section :
7229 90 51 ---- Half round kg. 16%
7229 90 52 ---- Flat and rectangular kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 431 CHAPTER 72
EXEMPTION NOTIFICATIONS
Compounded Levy rates for Stainless Steel Pattis/Pattas and Aluminium circles subjected to
process of Cold Rolling:
In exercise of the powers conferred by rule 15 of the Central Excise Rules, 2002, and in
supersession of the notification of the Government of India in the Ministry of Finance (Department
of Revenue) No.34/2001-Central Excise, dated the 28th June, 2001 which was published in the
Gazette of India vide number G.S.R. 492(E) of the same date, except as respects things done or
omitted to be done before such supersession, the Central Government hereby specifies the
excisable goods that is stainless steel pattis/pattas, falling under Chapter 72, or aluminium circles
falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
subjected to the process of cold rolling with the aid of cold rolling machine in respect of which an
assessee shall have an option to pay the duty of excise on the basis of cold rolling machine installed
for cold rolling of these goods, and fixes the following rate of duty per cold rolling machine, per
month:-
(i) stainless steel pattis or pattas Thirty thousand rupees
(ii) aluminium circles produced from Twelve thousand rupees
sheets manufactured on cold rolling
machines
Provided that no credit of duty paid on any raw materials, component part or machinery
or finished products used for cold rolling of stainless steel pattis/pattas, or aluminium circles
under the CENVAT Credit Rules, 2004 shall be taken :
Provided further that the procedure mentioned hereinafter is followed.
2. Application to avail special procedure. - (1) The manufacturer shall make an application
in the form specified in Appendix-I to this notification to the Superintendent of Central Excise, as
the case may be, for this purpose and the Superintendent, may grant permission for the period in
respect of which the application has been made.
(2) The application shall be made so as to cover a period of not less than twelve
consecutive calendar months, but permission may be granted for a shorter period for reasons to
be recorded in writing, by the Assistant Commissioner or the Deputy Commissioner of Central
Excise, as the case may be.
7229 90 53 ---- ‘L’ shape kg. 16%
7229 90 54 ---- ‘Z’ shape kg. 16%
7229 90 59 ---- Other kg. 16%
7229 90 60 --- Electric resistance wire (including electric kg. 16%
resistance heating wire)
7229 90 70 --- Crimped wire kg. 16%
7229 90 90 --- Other kg. 16%
Tariff Item Description of goods Unit Rate of duty
(1) (2) (3) (4)
SECTION XV 432 CHAPTER 72
(3) If at any time during such period the manufacturer fails to avail himself of the
procedure contained in this notification, he shall, unless otherwise ordered by the Assistant
Commissioner or the Deputy Commissioner of Central Excise, as the case may be, be precluded
from availing himself of such procedure for a period of six months from the date of such failure.
(4) If the manufacturer desires to avail himself of the procedure contained in this
notification on the expiry of the period for which his application was granted, he shall, before
such expiry, make an application to the Assistant Commissioner or the Deputy Commissioner of
Central Excise, as the case may be, as under sub- paragraph (1) and on his failure to do so, he
shall, except as provided herein, be precluded from availing himself of such procedure for a period
of six months from the date of such expiry.
(5) Notwithstanding anything contained in sub-paragraph (1), an application made
by a manufacturer, before the commencement of this notification, under sub-rule (1) of rule 96ZA
of the Central Excise Rules, 1944, shall be deemed to be an application made under sub-paragraph
(1) and the same shall be deemed to have been granted under sub-paragraph (1) and where such
application has not been granted, the Assistant Commissioner or the Deputy Commissioner, as
the case may be, shall dispose of the same as if it is an application under sub-paragraph (1).
3. Discharge of duty liability on payment of certain sum. - (1) A manufacturer whose
application has been granted under paragraph 2 shall pay a sum calculated at the rate specified in
this notification, subject to the conditions herein laid down, and such payment shall be in full
discharge of his liability for duty leviable on his production of such cold re-rolled stainless
pattas/pattis, or aluminium circles during the period for which the said sum has been paid :
Provided that if there is revision in the rate of duty, the sum payable shall be recalculated
on the basis of the revised rate, from the date of revision and liability for duty leviable on the
production of stainless steel pattis/pattas, or aluminium circles from that date shall not be discharged
unless the differential duty is paid and in case the amount of duty so recalculated is less than the
sum paid, the balance shall be refunded to the manufacturer :
Provided further that when a manufacturer makes an application for the first time under
paragraph 2 for availing of the procedure contained in this notification, the duty liability for the
month in which the application is granted shall be calculated pro-rata on the basis of the total
number of days in that month and the number of days remaining in the month from the date of
such grant.
(2) The sum payable under sub-paragraph (1) shall be calculated by application of
the appropriate rate to the maximum number of cold rolling machines installed by or on behalf of
such manufacturer in one or more premises at any time during three calendar months immediately
preceding the calendar month in which the application under paragraph 2 is made.
(3) The sum shall be tendered by the manufacturer along with the application.
4. Manufacturer’s declaration and accounts. - (1) The manufacturer who has been granted
permission under paragraph (2) above shall make an application in the form specified in Appendix-
II to this notification to the Superintendent-in-charge of the factory for permission to remove the
stainless steel pattis/pattas, or aluminium circles from his premises during the ensuing month,
declaring the maximum number of cold rolling machines installed by him or on his behalf, in one
or more premises at any time during three calendar months immediately preceding the said calendar
month in which such application is made.
SECTION XV 433 CHAPTER 72
(2) If such application is not made to the Superintendent of Central Excise within
the time limit laid down in sub-paragraph (1), the manufacturer shall, unless, otherwise directed
by the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise,
and in exceptional circumstances, be liable to pay duty on his entire production of stainless steel
pattis/pattas, or aluminium circles during the month or part thereof in respect of which the
application was to be made, at the rate prescribed in the First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) read with any relevant notification issued under sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944).
(3) The manufacturer shall also intimate the Superintendent of Central Excise in
writing of any proposed change in the number of cold rolling machines installed by him or on his
behalf, and obtain the written approval of such officer before making any such change.
5. Exemption from certain provisions etc. - (1) During the period in respect of which any
manufacturer has been permitted to avail himself of the procedure of this notification, he shall be
exempt from the operation of rule 8 of the Central Excise Rules, 2002.
(2) Except in accordance with such terms and conditions as the Central Government
may by notification specify in this behalf, no rebate of excise duty shall be paid under rule 18 of
the said Central Excise Rules, in respect of any stainless steel pattis/pattas, or aluminium circles
exported out of India, out of the stock produced by such manufacturer during such period.
6. Provisions regarding new factories and closed factories resuming production. - (1) In
the case of a manufacturer who commences production for the first time or who recommences
production after having ceased production for a continuous period of not less than three months,
and who has been permitted by the Assistant Commissioner or the Deputy Commissioner of
Central Excise, as the case may be, under paragraph 2 to avail of the procedure, the amount
payable by him for the first month or part thereof, as the case may be, shall be provisionally
calculated on the basis of his declaration of the maximum number of cold rolling machines that are
or are likely to be installed by him or on his behalf during such period.
(2) At the expiry of the period, the amount payable shall be recalculated on the
basis of the maximum number of cold rolling machines actually installed and if the initial payment
falls short of the total liability so determined, the deficiency shall be recovered from the manufacturer
and where the total liability is less than the initial deposit, the balance shall be refunded to the
manufacturer.
7. Power to condone failure to apply for special procedure. - Notwithstanding anything
contained in this notification, the Additional Commissioner, or as the case may be, the Joint
Commissioner of Central Excise may, at his discretion, for reasons to be recorded in writing, and
subject to such conditions as he may deem fit, apply the provisions contained in this notification
to a manufacturer who has failed to avail himself of the special procedure, or to comply with any
condition laid down in this notification.
8. Provision regarding factories ceasing to work or reverting to the normal procedure. -
Notwithstanding anything contained in this notification, where a manufacturer who had availed
himself of the procedure contained in this notification ceases to work or reverts to the normal
procedure, the duty payable by him in the month during which he has availed himself of the
procedure shall be calculated on the basis of the maximum number of cold rolling machines
installed during the last month in the manner prescribed in paragraph 6 and the amount already
SECTION XV 434 CHAPTER 72
paid for the month in accordance with paragraph 3 shall be adjusted towards the duty so calculated
and on such adjustment if there is any excess payment it shall be refunded to the manufacturer
and any deficiency in duty shall be recovered from the manufacturer.
Explanation. - A manufacturer, who ceases to work his factory for one or two shifts only, shall not
be deemed to have ceased to work within the meaning of this notification.
9. Confiscation and penalty. - If any manufacturer contravenes any provision of this
notification in respect of any excisable goods, then all such goods shall be liable to confiscation,
and the manufacturer shall be liable to penalty under rule 25 of the Central Excise Rules, 2002.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GST Regis.
- Tax on capital gains revoked us 54f
- Should I include march foreign salary received in April in my income for FY 2023-24?
- Inventory of finished goods
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Confusion around Form 26QB fields
- Sale of property furniture sale
- Filing of Form 10BB instead of Filing Form 10B
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Applicability of Ind As to associate of associate
- GST Registration Cancellation books of accounts asked by officer
- TDS Deduction Online Learing Platform
- Point (III) 9 of GSTR-9C
- As per our records, find the below outstanding demand(s)* and interest payable u/s 220(2):
- Regarding transaction th. credit card
- HSN Details in IFF/GSTR-1 & in GSTR 9
- MIS MATCH OF INVOICE NUMBER
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
Trending Online Classes
CAclubindia
