SCH-03 - Third Schedule - Finance Act, 1988

THE THIRD SCHEDULE (See section 81) PART I In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 9, (a) in sub-heading No. 0902.11, for the entry in column (4), the entry Rs. 2.50 per kilogram shall be substituted; (b) in sub-heading No. 0902.12, for the entry in column (4), the entry Rs. 3.25 per kilogram shall be substituted; (c) in sub-heading No. 0902.13, for the entry in column (4), the entry 15% shall be substituted; (2) in Chapter 15, in sub-heading No. 1508.90, for the entry in column (4), the entry Rs. 1,900 per tonne shall be substituted; (3) in Chapter 21, (a) in sub-heading No. 2101.10, for the entry in column (4), the entry 30% shall be substituted; (b) in sub-heading No. 2101.20, for the entry in column (4), the entry 15% shall be substituted; (c) in sub-heading No. 2106.11, for the entry in column (4), the entry 25% plus Rs. 40 per kilogram shall be substituted; (4) in Chapter 22,- (a) in sub-heading Nos. 2201.11 and 2201.12, in column (4), for the figures and word 25 paise , the figures and word 50 paise shall be substituted; (b) in sub-heading No. 2202.11, for the entry in column (4), the entry 75 paise shall be substituted; (c) in sub-heading No. 2202.12, for the entry in column (4), the entry 80 paise shall be substituted; (d) in sub-heading No. 2202.13, for the entry in column (4), the entry 90 paise shall be substituted; (e) in sub-heading No. 2202.14, in column (4), for the figures and word 65 paise , the figures and word 90 paise shall be substituted; (5) in Chapter 26, for NOTES 2 and 3, the following NOTES shall be substituted, namely: - 2. For the purposes of heading Nos. 26.01 to 26.17, the term Ores means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Heading Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading No. 26.20 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals. ; (6) in Chapter 27,- (a) in NOTE 3, for the figures and word 2707.91, 2707.92, 2707.93, 2707.94 and 2707.95 , the figures and word 2707.10, 2707.20, 2707.30, 2707.40 and 2707.50 shall be substituted; (b) in sub-heading Nos. 2701.00, 2702.00, 2703.00, 2704.00, 2705.00, 2707.40, 2708.19 and 2709.00, for the entry in column (4), the entry 15% shall be substituted; (c) in sub-heading No. 2710.50, for the entry in column (4), the entry Rs. 145 per kilolitre at 15 C shall be substituted; (d) in sub-heading No. 2710.94, for the entry in column (4), the entry Rs. 620 per tonne shall be substituted; (e) in sub-heading Nos. 2711.11 and 2711.21, for the entry in column (4), the entry 15% shall be substituted; (f) in sub-heading No. 2713.21, for the entry in column (4), the entry Rs. 160 per tonne shall be substituted; (g) in sub-heading No. 2713.22, for the entry in column (4), the entry Rs. 110 per tonne shall be substituted; (h) in sub-heading No. 2714.11, for the entry in column (4), the entry Rs. 160 per tonne shall be substituted; (i) in sub-heading No. 2714.12, for the entry in column (4), the entry Rs. 110 per tonne shall be substituted; (j) in sub-heading No. 2714.90, for the entry in column (4), the entry 15% shall be substituted; (k) in sub-heading No. 2715.11, for the entry in column (4), the entry Rs. 160 per tonne shall be substituted; (l) in sub-heading No. 2715.90, for the entry in column (4), the entry 15% shall be substituted; (7) in Chapter 29, in sub-heading Nos. 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90, for the entry in column (4), the entry 15% shall be substituted; (8) in Chapter 30, NOTE 6 shall be omitted; (9) in Chapter 36, in sub-heading No. 3602.00, for the entry in column (4), the entry 20% shall be substituted; (10) in Chapter 37,- (a) in sub-heading Nos. 3701.20 and 3702.20, for the entry in column (4), the entry Rs. 1.50 per metre shall be substituted; (b) in sub-heading No. 3702.90, for the entry in column (4), the entry 20% plus Rs. 24 per square metre shall be substituted; (11) in Chapter 39,- (a) for NOTE 6, the following NOTE shall be substituted, namely:- 6. (a) In heading Nos. 39.01 to 39.14, the expression primary forms applies only to the following forms: (i) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (ii) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. (b) Notwithstanding anything contained in NOTE 3 to this Chapter, heading Nos. 39.01 to 39.14 shall also include primary forms obtained from conversion of another primary form, falling under the same heading, and such conversion shall amount to manufacture . ; (b) for NOTE 13, the following NOTE shall be substituted, namely:- 13. Notwithstanding anything contained in NOTE 12 to this Chapter, in heading Nos. 39.09, 39.21, 39.23, 39.24, 39.25 and 39.26, rigid polyurethane foam means cellular polyurethane with compressive strength of 0.418 to 28.14 Kg./Cm and flexural strength of 1.05 to 28.14 Kg./Cm when tested in accordance with American Standard (Designation ASTM-D-2341). ; (c) after NOTE 14, the following NOTE shall be inserted, namely:- 15. For the purposes of heading Nos. 39.19, 39.20 and 39.21, the expression film means sheetings of thickness not exceeding 0.25 millimetres. ; (d) in sub-heading Nos. 3909.60 and 3926.10, in column (4), for the figures and abbreviation 75% , the figures, abbreviations and words 60% plus Rs. 40 per kilogram shall be substituted; (12) in Chapter 40, in sub-heading No. 4011.10, for the entry in column (4), the entry 60% shall be substituted; (13) in Chapter 48,- (a) for NOTE 3, the following NOTE shall be substituted, namely: 3. In this Chapter newsprint means paper intended for the printing of newspapers. ; (b) for NOTE 8, the following NOTES shall be substituted, namely:- 8. Heading No. 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 9. Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace. 10. Except for the goods of heading No. 48-14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. ; (c) in sub-heading No. 4811.90, in column (4), for the figures, abbreviations and word 10% plus Rs. 2,000 , the figures, abbreviations and word 35% plus Rs. 2,000 shall be substituted; (14) in Chapter 52,- (a) NOTES 3 and 4 shall be omitted; (b) NOTES 5 and 6 shall be renumbered as NOTES 3 and 4, respectively; (c) in sub-heading No. 5203.33, for the entry in column (4), the entry 26.40 paise plus 3.52 paise per count per kilogram exceeding 35 shall be substituted; (d) in sub-heading No. 5203.34, for the entry in column (4), the entry 61.60 paise plus 5.28 paise per count per kilogram exceeding 45 shall be substituted; (e) in sub-heading No. 5203.35, for the entry in column (4), the entry 114.40 paise plus 2.64 paise per count per kilogram exceeding 55 shall be substituted; (f) in sub-heading No. 5203.43, for the entry in column (4), the entry 114.40 paise plus 5.28 paise per count per kilogram exceeding 35 shall be substituted; (g) sub-heading Nos. 5206.10 and 5206.20 and the entries relating thereto shall be omitted; (h) sub-heading Nos. 5206.31, 5206.32, 5206.33, 5206.34, 5206.35 and 5206.36 shall be renumbered as sub-heading Nos. 5206.11, 5206.12, 5206.13, 5206.14, 5206.15 and 5208.16, respectively; (15) in Chapter 70,- (a) in NOTE 1, in item (c), for the words fittings or insulating material , the words fittings of insulating material shall be substituted; (b) in heading No. 70.14, in column (4), for the figures and abbreviation 30% , the figures and abbreviation 35% shall be substituted; (16) in Section XV, for the NOTE, the following NOTES shall be substituted, namely:-- NOTES 1. This Section does not cover: (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (heading Nos. 32.07 to 32.10, 32.12, 32.13 or 32.15); (b) Ferro-cerium or other pyrophoric alloys (heading No. 36.06); (c) Headgear or parts thereof of Chapter 65; (d) Umbrella frames or other articles of Chapter 66; (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); (g) Assembled railway or tramway track (heading No. 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft); (h) Instruments or apparatus of Section XVIII, including clock or watch springs; (ij) Lead shot prepared for ammunition (heading No. 93.06) or other articles of Section XIX (arms and ammunition); (k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings); (l) Articles of Chapter 95 (for example, toys, games, sports requisites); or (m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 98 (miscellaneous manufactured articles). 2. Throughout this Schedule, the expression parts of general use means: (a) Articles of heading Nos. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading No. 91.14); and (c) Articles of heading Nos. 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading No. 83.06. In Chapters 73 to 76 and 78 to 82 (but not in heading No. 73.15) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to NOTE 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. 3. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74): (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals; (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present; (c) In this Section the term alloys includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 4. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of NOTE 3 above, are to be classified as alloys of that metal. 5. Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of NOTE 3, it is classified; and (c) A cermet of heading No. 81.13 is regarded as a single base metal. 6. In this Section, the following expressions have the meanings hereby assigned to them: (a) WASTE AND SCRAP: Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b) POWDERS: Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm. ; (17) in Chapter 72, for the NOTES, the following NOTES shall be substituted, namely:- 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 mangenese -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 No. 72.03 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. (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 OR 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 section, 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 a 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, 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. 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. These 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), (1) or (m) above or to the definition of wire. Chapter 72 does not include products of heading No. 73.01 or 73.02. (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 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 No. 73.04. (q) SKELP: Hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge. 2. Ferrous metals clad with another ferrous metals 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. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) 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. (b) Silicon-electrical steel Alloy steels containing by weight at lest 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. (c) 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. (d) Silicon-manganese steel Alloy steels containing by weight: -0.35% or more but not more than 0.7% of carbon, -0.5% or more but not more than 1.2% of manganese, and -0.6% or more but not more than 2.3% of silicon, but not containing any other element in a proportion that would give the steel the characteristics of another alloy steel. ; (18) in Chapter 73, for the NOTES, the following NOTES shall be substituted, namely: - NOTES 1. In this Chapter the expression cast iron applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72. 2. In this Chapter the word wire means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm. ; (19) in Chapter 74, for the NOTES, the following NOTE shall be substituted, namely:- NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) REFINED COPPER: Metal containing at least 99.85% by weight of copper; or Metal containing at least 97.5% by weight of copper provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Ag . . . . Silver 0.25 As . . . . Arsenic 0.5 Cd . . . . Cadmium 1.3 Cr . . . . Chromium 1.4 Mg . . . . Magnesium 0.8 Pb . . . . Lead 1.5 S . . . . Sulphur 0.7 Sn . . . . Tin 0.8 Te . . . . Telurium 0.8 Zn . . . . Zinc 1 Zr . . . . Zirconuim 0.3 Other elements* each 0.3 *Other elements are, for example, A1, Be, Co, Fe, Mn, Ni, Si. (b) COPPER ALLOYS: Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements shall be greater than the limit specified in the foregoing table; or (ii) the total content by weight of such other elements exceeds 2.5%. (c) MASTER ALLOYS: Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading No. 28.48. (d) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rec- tangles (including squares), equilateral triangles or regular 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). Products, with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No. 74.03. (e) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions, of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (f) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. In the case of heading No. 74.14, however, the term wire applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. (g) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rec- tangles of which two opposite sides are convex arcs, the other two sides being straight of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width. -of a shape other than rectangular or square, of any size provided that do not assume the, character of articles or products of other headings. Heading Nos. 74.09 and 74.10 apply, inter alia, to plats, sheets, strips and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (h) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Copper-zinc base alloys (brasses): Alloys of copper and zinc, with or without other elements. When other elements are present: -zinc predominates by weight over each of such other elements; -any nickel content by weight is less than 5% [see copper-nickel-zinc alloys (nickel silvers)]; and - any tin content by weight is less than 3% [see copper-tin (bronzes)]. (b) Copper-tin base alloys (bronzes): Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%. (c) Copper-nickel-zinc based alloys (nickel silvers): Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight [see copper-zinc alloys (brasses)]. (d) Copper-nickel base alloys: Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements. ; (20) in Chapter 75, below the title of the Chapter, the following NOTE shall be inserted, namely: NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in cous, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one- tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (other- wise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. Heading No. 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Nickel, not alloyed: Metal containing by weight at least 99% of nickel plus cobalt, provided that: (i) the cobalt content by weight does not exceed 1.5%, and (ii) the content by weight of any other element does not exceed the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Fo Iron 0.5 O Oxygen 0.4 Other elements, each 0.3 (b) Nickel alloys: Metallic substances in which nickel predominates by weight over each of the other elements provided that: (i) the content by weight of cobalt exceeds 1.5%, (ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or (iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%. ; (21) in Chapter 76, for the NOTES, the following NOTE shall be substituted, namely:- NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including flattened circles and modified rectangles , of which two oppo- site sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same form and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. Heading Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Aluminium, not alloyed: Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Fe+Si (iron plus silicon) 1 Other elements (1), each 0.1 (2) (1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn (2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%. (b) Aluminium alloys: Metallic substances in which aluminium predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; (ii) the total content by weight of such other elements exceeds 1%. ; (22) in Chapter 78, for the NOTE, the following NOTE shall be substituted, namely: NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. Heading No. 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the expression refined lead means: Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Ag Silver 0.02 As Arsenic 0.005 Bi Bismuth 0.05 Ca Calcium 0.002 Cd Cadmium 0.002 Cu Copper 0.08 Fe Iron 0.002 S Sulphur 0.002 Sb Antimony 0.005 Sn Tin 0.005 Zn Zinc 0.002 Other (for example Te), each 0.001 ; (23) in Chapter 79, for the NOTES, the following NOTE shall be substituted, namely:- NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one- tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling). provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded or drawn products, in coils which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares). equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. (d) PLATES. SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. Heading No. 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (Including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded. drilled. waisted, expanded, cone- shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Zinc, not alloyed: Metal containing by weight at least 97.5% of zinc. (b) Zinc alloys: Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%. (c) Zinc dust: Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc. ; (24) in Chapter 80, below the title of the Chapter, the following NOTE shall be inserted, namely: NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) BARS AND RODS: Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners round- ed along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) PROFILES: Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) WIRE: Rolled, extruded, or drawn products, in coils, which have uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular 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). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. (d) PLATES, SHEETS, STRIP AND FOIL: Flat-surfaced products (other than the unwrought products of heading No. 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: -of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, -of a shape other than rectangular or square, of any size provided that they do not assume the character of articles or products of other headings. Headings Nos. 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) TUBES AND PIPES: Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby assigned to them: (a) Tin, not alloyed: Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table: TABLE OTHER ELEMENTS Element Limiting content % by weight Bi Bismuth 0.1 Cu Copper 0.4 (b) Tin alloys: Metallic substances in which tin predominates by weight over each of the other elements, provided that: (i) the total content by weight of such other elements exceeds 1%; or (ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table. ; (25) in Chapter 81, below the title of the Chapter, the following NOTE shall be inserted, namely: NOTE NOTE 1 to Chapter 74, defining bars and rods , profiles , wire and plates, sheets, strip and foil applies, mutatis mutandis, to this Chapter. ; (26) in Chapter 82, after NOTE 2, the following NOTE shall be inserted, namely:- 3. Sets consisting of one or more knives of heading No. 82.11 and at least an equal number of articles of heading No. 82.15 are to be classified in heading No. 82.15. ; (27) in Chapter 83, for the NOTES, the following NOTES shall be substituted, namely:- NOTES 1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron and steel of heading No. 73.12, 73.15, 73.17, 73.18 or 73.200 or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. 2. For the purposes of heading No. 83.02, the word Castors means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. ; (28) in Section XVI,- (a) in NOTE 1,- (i) fun item (h), the following item shall be substituted, namely- (h) Drill Pipe (Heading No. 73.04) ; (ii) in item (n), for the figures 82.02 , the figures 82.07 shall be substituted; (b) after NOTE 5, the following NOTE shall he inserted, namely: 6. In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (including blank , that is, an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished articles or part), into complete or finished article shall amount to manufacture . ; (29) in Chapter 84,- (a) in NOTE 1, for item (d), the following item shall be substituted, namely:- (d) Articles of heading No. 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); ; (b) for NOTE 6, the following NOTE shall be substituted, namely:- 6. Heading No. 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading No. 73.26. ; (30) in Section XVII,- (a) in NOTE 2 in item (d), for the figures 83.15 . the figures 83.06 shall be substituted; (b) after NOTE 5, the following NOTE shall be inserted, namely:- 6. In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (including blank , that is, an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part), into complete or finished article shall amount to manufacture . ; (31) in Chapter 87, in heading No. 87.16, in column (4), for the figures and abbreviation 15% , the figures and abbreviation 20% shall be substituted; (32) in Chapter 89,- (a) for the word NOTE , occurring below the title of the Chapter, the word NOTES shall be substituted; (b) the existing NOTE shall be numbered as NOTE 1, and after NOTE 1, as so numbered, the following NOTE shall be inserted, namely:- 2. In heading No. 89.08, Light Displacement Tonnage (LDT) means LDT in metric tonnes as per Builder s Register LDT referred to in the Stability Book or the builder s certificate at the time of initial commissioning of the vessel or the floating structure: Provided that in case of any change in the LDT, the highest of the LDT indicated in any of the documents referred to above shall be taken for the purpose of levy of duty. ; (33) in Chapter 90, NOTE 1, item (c), for the figures 83.15 , the figures 83.06 shall be substituted; (34) in Chapter 94, in heading No. 94.03, in column (4), for the figures and abbreviation 25% , the figures and abbreviation 30% shall be substituted. PART II Heading No. Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) In the Schedule to the Central Excise Tariff Act,- (1) in Chapter 26, for heading Nos. 26.01 to 26 02, the following headings shall be substituted, namely:- 26.01 2601.00 TRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES 12% 26.02 2602.00 MANGANESE ORES AND CONCENTRATES, INCLUDING MANGANT-FEROUS IRON ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT 12% 26.03 2603.00 COPPER ORES AND CONCENTRATES 12% 26.04 2604.00 NICKEL ORES AND CONCENTRATES 12% 26.05 2605.00 COBALT ORES AND CONCENTRATES 12% 26.06 2606.00 ALUMINIUM ORES AND CONCENTRATES 12% 26.07 2607.00 LEAD ORES AND CONCENTRATES 12% 26.08 2608.00 ZINC ORES AND CONCENTRATES 12% 26.09 2609.00 TIN ORES AND CONCENTRATES 12% 26.10 2610.00 CHROMIUM ORES AND CONCENTRATES 12% 26.11 2611.00 TUNGSTEN ORES AND CONCENTRATES 12% 26.12 2612.00 URANIUM OR THORIUM ORES AND CONCENTRATES 12% 26.13 2613.00 MOLYBDENUM ORES AND CONCENTRATES 12% 26.14 2614.00 TITANIUM ORES AND CONCENTRATES 12% 26.15 2615.00 NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES 12% 26.16 2616.00 PRECIOUS METAL ORES AND CONCENTRATES 12% 26.17 2617.00 OTHER ORES AND CONCENTRATES 12% 26.18 2618.00 GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL 12% 26.19 2619.00 SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL 12% 26.20 2620.00 ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING METALS OR METALLIC COMPOUNDS 12% 26.21 2621.00 OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP) 12% ; (2) in Chapter 27,- (a) after sub-healing No. 2710.13, the following sub-heading shall be inserted, namely:- 2710.14 --Raw Naphtha Rs. 2,750 per kilo litre at 15 C ; (b) for sub-heading Nos. 2710.41 and 2710.49, the following sub-heading shall be substituted, namely: - 2710.40 -Diesel oil, not elsewhere specified, that is to say, any hydrocarbon oil, which satisfies the following requirements :- (i) has a smoke point of less than 10 millimetres; (ii) leaves carbon residue of not less than 1/4 per cent. by weight when tested by Ramsbottom Carbon Residue Apparatus; (iii) is as dark as, or darker than. 0.04 Normal Iodine solution when tested by colour comparison test; and (iv) possesses a viscosity of less than 100 seconds by Redwood I Viscometer at 37.8 C Rs. 155 per kilo litre at 15 C ; (c) for sub-heading Nos. 2713.31, 2713.32 and 2713.39, the following sub-heading shall be substituted, namely:- 2713.30 - Other residues of petroleum oils or of oils obtained from bituminous minerals, including Heavy Petroleum Stock, Low Sulphur Heavy Stock and other residual fuel oils Rs. 155 per tonne ; (3) in Chapter 30, for heading No. 30.03, the following heading shall be substituted, namely:- 30.03 MEDICAMENTS (INCLUDING VETERINARY MEDICAMENTS) 3003.10 -Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic. Unani, Siddha, Homoeopathic or Biochemic 15% 3003.20 -Medicaments (other than patent or proprietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Blo-chemic systems Nil 3003.30 -Medicaments, including those used in Ayurvedic, Unani, Siddha, Homoeopathic or Biochemic systems Nil ; (4) in Chapter 39,- (a) for heading Nos. 39.01 and 39.02, the following headings shall be substituted, namely:- 39.01 POLYMERS OF ETHYLENE IN PRIMARY FORMS 3901.10 -Polyethylene having a specific gravity of less than 0.94 60% 3901.20 -Polyethylene having a specific gravity of 0.94 or more 60% 3901.30 -Ethylene-vinyl acetate copolymers 60% 3901.90 -Other 60% 39.02 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS 3902.10 -Polypropylene 60% 3902.20 -Polyisobutylene 60% 3902.30 -Propylene copolymers 60% 3902.90 -Other 60% (b) for heading No. 39.04, the following heading shall be substituted, namely :- 39.04 POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS 3904.10 - Polyvinyl chloride, not mixed with any other substances 60% -Other polyvinyl chloride : 3904.21 --Non-plasticised 60% 3904.22 --Plasticised 60% 3904.30 -Vinyl chloride-vinyl acetate copolymers 60% 3904.40 -Other vinyl chloride copolymers 60% 3904.50 -Vinylidene chloride polymers 60% -Fluoro-polymers: 3904.61 --Polytetrafluoroethylene 60% 3904.69 --Other 60% 3904.90 -Other 60% ; (c) for heading Nos. 39.07 and 39.08, the following headings shall be substituted, namely:- 39.07 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS, POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS 3907.10 -Polyacetals 60% 3907.20 -Other polyethers 60% 3907.30 -Epoxide resins 60% 3907.40 -Polycarbonates 60% 3907.50 -Alkyd resins including maleic resins and fumeria resins 60% 3907.60 -Polyethylene terephthalate 60% 3907.70 -Diallylphthalate resins 60% 3907.80 -Polybutylene terephthalate 60% -Other polyesters : 3907.91 --Unsaturated 60% 3907.99 --Other 60% 39.08 POLYAMIDES IN PRIMARY FORMS 3908.10 -Polyamide-6, -11, -12, -6, 6, -6, 9, -6, 10 or -6, 12 60% 3908.90 -Other 60% ; (d) for heading Nos. 39.11, 39.12 and 39.13, the following headings shall be substituted, namely :- 39.11 PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3911.10 -Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes 60% 3911.20 -Polysulphones 60% 3911.90 -Other 60% 39.12 CELLULOSE AND ITS CHEMICAL DERIVATIVES, AND CELLULOSE ETHERS, NOT ELSEWHERE SPECIFIED OR INCLUDED IN PRI- MARY FORMS -Cellulose acetates: 3912.11 --Non-plasticised 60% 3912.12 --Plasticised 60% 3912.20 -Cellulose nitrates (including collodions) 60% -Cellulose ethers: 3912.31 --Carboxymethyl cellulose and its salts 60% 3912.39 --Other 60% 3912.90 -Other 60% 39.13 NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 3913.10 -Alginic acid, its salts and esters 60% 3913.20 -Dextran 60% 3913.30 -Chlorinated rubber 60% 3913.90 -Other 60% ; (e) for heading No, 39.15, the following heading shall be substituted, namely : 39.15 WASTE, PARINGS AND SCRAP, OF PLASTICS 60% 3915.10 -Of polymers of ethylene 60% 3915.20 -Of polymers of styrene 60% 3915.30 -Of polymers of vinyl chloride 60% 3915.90 -Of other plastics 60% plus Rs. 40 per kilogram ; (f) for heading No. 39.18, the following heading shall be substituted, namely :- 39.18 FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER 3918.10 -Of polymers of vinyl chloride 60% 3918.90 -Of other plastics 60% ; (g) for heading Nos. 39.20, 39.21, 39.22, 39.23, 39.24 and 39.25, the following headings shall be substituted, namely:- 39. OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR, WHETHER LACQUERED OR METALLISED OR LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS OR NOT -Of polymers of vinyl chloride : 3920.11 --Rigid, plain 60% 3920.12 --Flexible, plain 60% 3920.13 --Rigid, lacquered 60% 3920.14 --Flexible lacquered 60% 3920.15 -Rigid metallised 60% 3920.16 -Flexible, metallised 60% 3920.17 -Rigid, laminated 60% 3920.18 --Flexible, laminated 60% 3920.19 --Other 60% -Of regenerated cellulose: 3920.21 --Film, plain 60% 3920.22 --Film, lacquered 60% 3920.23 --Film, metallised 60% 3920.24 --Film, laminated 60% 3920.25 --Sheet, plain 60% 3920.26 --Sheet, lacquered 60% 3920.27 --Sheet, metallised 60% 3920.28 --Sheet, laminated 60% 3920.29 --Other 60% -Of other plastics : 3920.31 --Rigid, plain 60% 3920.32 --Flexible, plain 60% 3920.33 --Rigid, lacquered 60% 3920.34 --Flexible, lacquered 60% 3920.35 --Rigid, metallised 60% 3920.36 --Flexible, metallised 60% 3920.37 --Rigid, laminated 60% 3920.38 --Flexible, laminated 60% 3920.39 --Other 60% 39.21 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS -Cellular: 3921.11 --Of polyurethanes 60% plus Rs. 40 per kilogram 3921.19 Of other plastics 60% 3921.90 -Other 60% 39.22 BATHS, SHOWER-BATHS, WASH-BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS 3922.10 -Baths, shower-baths and wash-basins 30% 3922.20 -Lavatory seats and covers 30% 3922.90 -Other 30% 39.23 ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS -Cellular: 3923.11 --Of polyurethanes 60% plus Rs. 40 per kilogram 3923.19 --Of other plastics 30% 3923.90 -Other 30% 39.24 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PLASTICS -Cellular: 3924.11 --Of polyurethanes 60% plus Rs. 40 per kilogram 3924.19 --Of other plastics 30% 3924.90 -Other 30% 39.25 BUILDERS WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED 3925.10 -Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres 30% 3925.20 -Doors, windows and their frames and thresholds for doors 30% 3925.30 -Shutters, blinds (including venetian blinds) and similar articles and parts thereof 30% -Other: 3925.91 -Of polyurethanes 60% plus Rs. 40 per kilogram 3925.99 --Other 30% ; (5) in Chapter 48,- (a) for sub-heading Nos. 4811.31 and 4811.39, the following sub-heading shall be substituted, namely:- 4811.30 -Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives) 35% plus Rs. 1,600 per tonne ; (b) for heading Nos. 48.17 and 48.18, the following headings shall be substituted, namely:- 48.17 4817.00 ENVELOPES, LETTER CARDS, PLAIN POST-CARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPER-BOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY 12% 48.18 4818.00 TOILET PAPER, HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLECLOTHES, SERVIETTES, NAPKINS FOR BABIES, TAMPOONS, BEDSHEETS AND SIMILAR HOUSE-HOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES 12% 48.19 CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS OF PAPER, PAPER-BOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE -Cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons), whether in assembled or unassembled condition: 4819.11 --Intended for packing of match sticks Nil 4819.12 --Printed cartons, boxes, containers and cases 35% 4819.19 --Other Nil 4819.90 -Other 12% 48.20 4820.00 REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPER-BOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD 12% 48.21 4821.00 PAPER OR PAPER BOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED 12% 48.22 4822.00 BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPER-BOARD (WHETHER OR NOT PERFORATED OR HARDENED) 12% 48.23 OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPER-BOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES -Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape: 4823.11 --Gummed or adhesive paper in strips or rolls 10% plus Rs. 1,600 per tonne 4823.12 --Cards, not punched, for punchcard machines, whether or not in strips 10% plus Rs. 1,600 per tonne 4823.13 --Braille paper Nil 4823.14 -Blotting paper 10% plus Rs. 1,600 per tonne 4823.19 --Other 10% plus Rs. 1,600 per tonne 4823.90 -Other 12% ; (6) In Chapter 52, for heading Nos. 52.07 and 52.08, the following headings shall be substituted, namely:- 52.07 5207.00 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10 AND 52.11), (a) WOVFJM ON LOOMS OTHER THAN HANDLOOMS. AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING. DYEING, PRINTING, WATER-PROOFING, SHR INKPROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES, WITHOUT THE AID OF POWER OR STEAM Fifty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of yarn in the fabric and the value per square metre of the fabric 52.08 COTTON FABRICS (EXCLUDING FABRICS COVERED UNDER HEADING NOS. 52.09, 52.10, 52.11 AND 52.12), (a) WOVEN ON HANDLOOMS, AND (b) SUBJECTED TO THE PROCESS OF BLEACHING, MERCERISING, DYEING, PRINTING, WATER-PROOFING, SHRINK-PROOFING, ORGANDIE PROCESSING OR ANY OTHER PROCESS OR ANY TWO OR MORE OF THESE PROCESSES 5208.10 -Processed without the aid of power or steam Fifty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206 16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric - Processed with the aid of power or steam : 5208.21 --Processed by an independent processor approved in this behalf by the Government of India on the recommendation of the Development Commissioner for Handlooms Forty per cent. of the duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric 5208.22 --Processed by a factory owned by a registered handloom co-operative society or any organisation set up or approved by the Government for the purpose of development of handlooms Nil 5208.29 --Other Duty leviable under sub-heading Nos. 5206.11 to 5206.16 and 5206.91 to 5206.94, as the case may be, depending upon the average count of the yarn in the fabric and the value per square metre of the fabric ; (7) In Chapter 72, for heading Nos, 72.01 to 72.15, the following headings shall be substituted, namely:- I-PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM 72.01 7201.00 PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER PRIMARY FORMS Rs. 100 per tonne 72.02 7202.00 FERRO-ALLOYS 12% 72.03 7203.00 FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS.PELLETS OR SIMILAR FORMS; IRON HAVING A MINIMUM PURITY BY WEIGHT OF 99.94% IN LUMPS, PELLETS OR SIMILAR FORMS Rs. 100 per tonne 72.04 FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS OF IRON OR STEEL 7204.10 - Of Iron Rs. 100 per tonne 7204.20 -Of stainless steel Rs. 1,500 per tonne 7204.30 -Of other alloy steel Rs. 1,500 per tonne 7204.90 -Other Rs. 400 per tonne 72.05 GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON OR STEEL 7205.10 - Of iron Rs. 100 per tonne 7205.20 -Of alloy steel Rs. 1,500 per tonne 7205.90 - Other Rs. 400 per tonne II IRON AND NON-ALLOY STEEL 72.06 IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS (EXCLUDING IRON OF HEADING NO, 72.03) 7206.10 -Of iron Rs. 100 per tonne 7206.90 - Other Rs. 400 per tonne 72.07 SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL 7207.10 -Of iron Rs. 400 per tonne 7207.90 - Other Rs. 550 per tonne 72.08 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT CLAD, PLATED OR COATED - Plates and universal plates : 7208.11 --Exceeding 5 mm in thickness Rs. 400 per tonne 7208.19 -- Other Rs. 550 per tonne -Sheets: 7208.21 -- Exceeding 5 mm in thickness Rs. 400 per tonne 7208.29 -- Other Rs. 550 per tonne - Strips: 7208.31 -- Exceeding 5 mm in thickness Rs. 400 per tonne 7208.39 -- Other Rs. 550 per tonne 7208.40 Skelp Rs. 550 per tonne -Other flat products: 7208.91 --Exceeding 5 mm in thickness Rs. 400 per tonne 7208.99 -- Other Rs. 550 per tonne 72.09 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLD-REDUCED), NOT CLAD, PLATED OR COATED 7209.10 - Plates Rs. 800 per tonne 7209.20 -Sheets Rs. 800 per tonne 7209.30 - Strips Rs. 800 per tonne 7209.90 -Other Rs. 800 per tonne 72.10 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR COATED - Plated or coated with zinc : 7210.11 -- Corrugated Rs. 1,200 per tonne 7210.19 --Other Rs. 1,200 per tonne 7210.20 -Plated or coated with tin Rs. 1,200 per tonne 7210.30 - Painted, lacquered, varnished or plastic coated Rs. 1,500 per tonne 7210.90 - Other 15% 72.11 FLAT ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED OR COATED - Flats: 7211.11 -- Exceeding 5 mm in thickness Rs. 400 per tonne 7211.19 -- Other Rs. 550 per tonne Universal plates: 7211.21 --Exceeding 5 mm in thickness Rs. 400 per tonne 7211.29 -- Other Rs. 550 per tonne 7211.30 - Hoops Rs. 550 per tonne - Sheets: 7211.41 -- Cold-rolled (cold-reduced) Rs. 800 per tonne 7211.42 -- Hot-rolled, exceeding 5 mm in thickness Rs. 400 per tonne 7211.49 -- Other Rs. 550 per tonne - Strips : 7211.51 -- Cold-rolled (cold-reduced) Rs. 800 per tonne 7211.52 -- Hot-rolled, exceeding 5 mm in thickness Rs. 400 per tonne 7211.59 -- Other Rs. 550 per tonne 7211.60 - Skelp Rs. 550 per tonne - Other flat products : 7211.91 -- Cold-rolled (cold-reduced) Rs. 800 per tonne 7211.92 -- Hot-rolled, exceeding 5 mm in thickness Rs. 400 per tonne 7211.99 -- Other Rs. 550 per tonne 72.12 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED -Plated or coated with zinc : 7212.11 --Corrugated Rs. 1,200 per tonne 7212.19 --Other Rs. 1,200 per tonne 7212.20 Plated or coated with tin Rs. 1,200 per tonne 7212.30 -Painted, lacquered, varnished or plastic coated Rs. 1,500 per tonne 7212.90 -Other 15% 72.13 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF IRON OR NON-ALLOY STEEL 7213.10 -Of free-cutting steel Rs. 400 per tonne 7213.90 -Other Rs. 400 per tonne 72.14 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL, NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, HOT-DRAWN OR HOT-EXTRUDED BUT INCLUDING THOSE TWISTED AFTER ROLLING 7214.10 -Forged Rs. 550 per tonne 7214.20 -Of free-cutting steel Rs. 400 per tonne 7214.90 -Other Rs. 400 per tonne 72.15 OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL 7215.10 -Of free-cutting steel not further worked than cold-formed or cold-finished Rs. 800 per tonne 7215.20 -Other, not further worked than cold-formed or cold-finished Rs. 800 per tonne 7215.30 -Plated or coated with zinc Rs. 1,200 per tonne 7215.40 -Plated or coated with other base metals Rs. 1,200 per tonne 7215.90 -Other Rs. 400 per tonne 72.16 ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL 7216.10 -Not further worked than hot-rolled, hot-drawn or extruded Rs. 400 per tonne 7216.20 -Not further worked than cold-formed or cold-finished Rs. 800 per tonne 7216.30 -Plated or coated with zinc Rs. 1,200 per tonne 7216.40 -Plated or coated with other base metals Rs. 1,200 per tonne 7216.50 -Slotted angles and slotted channels 15% 7216.60 -Forged Rs. 550 per tonne 7216.90 -Other Rs. 400 per tonne 72.17 WIRE OF IRON OR NON-ALLOY STEEL 7217.10 -Electric resistance wire (including electric resistance heating wire) 10% 7217.90 -Other Rs. 400 per tonne III STAINLESS STEEL 72.18 7218.00 STAINLESS STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF STAINLESS STEEL Rs. 1,500 per tonne 72.19 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF 600 MM OR MORE 7219.10 -Not further worked than hot-rolled, whether or not in coils Rs. 1,500 per tonne 7219.20 -Not further worked than cold-rolled (cold-reduced) Rs. 1,500 per tonne 7219.90 -Other Rs. 1,500 per tonne 72.20 FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF LESS THAN 600 MM 7220.10 -Not further worked than hot-rolled, whether or not in coils Rs. 1,500 per tonne 7220.20 -Not further worked than cold-rolled (cold-reduced) Rs. 1,500 per tonne 7220.90 -Other Rs. 1,500 per tonne 72.21 7221.00 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF STAINLESS STEEL Rs. 1,500 per tonne 72.22 OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES, SHAPES AND SECTIONS OF STAINLESS STEEL 7222.10 -Bars and rods, not further worked than hot-rolled, hot-drawn or extruded Rs. 1,500 per tonne 7222.20 -Bars and rods, not further worked than cold-formed or cold-finished Rs. 1,500 per tonne 7222.30 -Other bars and rods Rs. 1,500 per tonne 7222.40 -Angles, shapes and sections Rs. 1,500 per tonne 72.23 7223.00 WIRE OF STAINLESS STEEL Rs. 1,500 per tonne IV OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL 72.24 7224.00 OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL Rs. 1,500 per tonne 72.25 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE 7225.10 -Of silicon-electrical steel Rs. 1,500 per tonne 7225.20 -Of high speed steel Rs. 1,500 per tonne 7225.30 -Other, not further worked than hot-rolled, whether or not in coils Rs. 1,500 per tonne 7225.40 -Other, not further worked than cold-rolled (cold-reduced) Rs. 1,500 per tonne 7225.90 -Other Rs. 1,500 per tonne 72.26 FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM 7226.10 -Of silicon-electrical steel Rs. 1,500 per tonne 7226.20 -Of high speed steel Rs. 1,500 per tonne -Other : 7226.91 --Not further worked than hot-rolled Rs. 1,500 per tonne 7226.92 --Not further worked than cold-rolled (cold-reduced) Rs. 1,500 per tonne 7226.99 --Other Rs. 1,500 per tonne 72.27 BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF OTHER ALLOY STEEL 7227.10 -Of high speed steel Rs. 1,500 per tonne 7227.20 -Of silico-manganese steel Rs. 1,500 per tonne 7227.90 -Other Rs. 1,500 per tonne 72.28 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 Rs. 1,500 per tonne 7228.20 -Bars and rods of silico-manganese steel Rs. 1,500 per tonne 7228.30 -Other bars and rods not further worked than hot-rolled, hot-drawn or extruded Rs. 1,500 per tonne 7228.40 -Other bars and rods, not further worked than forged Rs. 1,500 per tonne 7228.50 -Other bars and rods, not further worked than cold-formed or cold-finished Rs. 1,500 per tonne 7228.60 -Other bars and rods Rs. 1,500 per tonne -Angles, shapes and sections : 7228.71 --Not further worked than hot-rolled, hot-drawn or extruded Rs. 1,500 per tonne 7228.72 --Not further worked than cold-formed or cold-finished Rs. 1,500 per tonne 7228.79 --Other Rs. 1,500 per tonne -Hollow drill bars and rods : 7228.81 - Of alloy steel Rs. 1,500 per tonne 7228.82 --Of non-alloy steel forged Rs. 550 per tonne 7228.89 --Other Rs. 400 per tonne 72.29 WIRE OF OTHER ALLOY STEEL 7229.10 -Of high speed steel Rs. 1,500 per tonne 7229.20 -Of silico-manganese steel Rs. 1,500 per tonne 7229.30 -Electric resistance wire (including electric resistance heating wire) 10% 7229.90 -Other Rs. 1,500 per tonne 72.30 7230.00 GOODS AND MATERIALS OF CHAPTER 72 OBTAINED BY BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES Rs.1,800 per tonne (8) In Chapter 73, for heading Nos. 73.01 to 73.09, the following headings shall be substituted, namely:- 73.01 SHEET PILING OF IRON OR STEEL, WHE-THER OR NOT DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL 7301.10 -Sheet piling Rs. 400 per tonne 7301.20 -Angles, shapes and sections Rs. 400 per tonne 73.02 RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK-RAILS AND RACK RAILS, SWITCH BLADES, CROSSING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL, CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR JOINTING OR FIXING RAILS 7302.10 -Rails Rs. 400 per tonne 7302.20 -Sleepers (cross-ties) Rs. 400 per tonne 7302.90 -Other 15% 73.03 7303.00 TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON Rs. 100 per tonne 73.04 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL 7304.10 -Of iron Rs. 100 per tonne 7304.90 -Other Rs. 1,500 per tonne 73.05 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING INTERNAL AND EXTERNAL CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL 7305.10 -Of iron Rs. 100 per tonne 7305.90 -Other Rs. 1,500 per tonne 73.06 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL 7306.10 -Of iron Rs. 100 per tonne 7306.90 -Other Rs. 1,500 per tonne 73.07 7307.00 TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLE VES), OF IRON OR STEEL 15% 73.08 STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING NO. 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES, AND BRIDGE-SECTIONS, LOCKGATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL 7308.10 -Bridges and bridge-sections 15% 7308.20 -Towers and lattice masts 15% 7308.30 -Doors, windows and their frames and thresholds for doors 15% 7308.40 -Props and similar equipment for scaffolding, shuttering or pit-propping 15% 7308.90 -Other 15% 73.09 7309.00 RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 15% 73.10 7310.00 TANKS, CASKS, DRUMS, CANS, BOXES, AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 20% plus Rs. 100 per container 73.11 7311.00 CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL 20% plus Rs. 100 per container 73.12 STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED 7312.10 -Stranded wire, ropes and cables 15% 7312.90 -Other 15% 73.13 7313.00 BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL 15% 73.14 7314.00 CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL 15% 73.15 7315.00 CHAIN AND PARTS THEREOF, OF IRON OR STEEL 15% 73.16 7316.00 ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL 15% 73.17 7317.00 NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING NO. 83.05) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER 15% 73.18 SCREWS, BOLTS, NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL 7318.10 -Threaded articles 20% -Non-threaded articles : 7318.21 --Circlips 20% 7318.29 --Other 15% 7318.90 -Other 15% 73.19 7319.00 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED 15% 73.20 7320.00 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL 15% 73.21 STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS-RINGS, PLATE WARMERS AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, AND PARTS THEREOF, OF IRON OR STEEL 7321.10 -Cooking appliances and plate warmers 15% 7321.20 -Other appliances 15% 7321.90 -Parts 20% 73.22 7322.00 RADIATORS FOR CENTRAL HEATING NOT, ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR CONDITIONED AIR, NOT ELECTRICALLY HEATED, INCORPORATING A MOTOR-DRIVEN FAN OR BLOWER, AND PARTS THEREOF OF IRON OR STEEL 15% 73.23 7323.00 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE OF OR STEEL 15% 73.24 7324.00 SANITARY WARE AND PARTS OF IRON OR STEEL 15% 73.25 OTHER CAST ARTICLES OF IRON OR STEEL 7325.10 -Of iron Rs. 100 per tonne 7325.20 -Of alloy steel Rs. 1,500 per tonne 7325.30 -Of stainless steel Rs. 1,500 per tonne 7325.90 -Other Rs. 400 per tonne 73.26 OTHER ARTICLES OF IRON OR STEEL -Forged or stamped, but not further worked: 7326.11 --Grinding balls and similar articles for mills 15% 7326.19 -Other 15% 7326.20 -Articles of iron or steel wire 15% 7326.90 -Other 15% 73.27 7327.00 GOODS AND MATERIALS OF CHAPTER 73 OBTAINED BY THE BREAKING UP OF SHIPS, BOATS AND OTHER FLOATING STRUCTURES Rs. 1,800 per tonne ; (9) in Chapter 74, for heading Nos. 74.01 to 74.13, the following headings shall be substituted, namely: 74.01 COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER) 7401.10 -Copper mattes Rs. 6,200 per tonne 7401.20 - Cement copper (precipitated copper) Rs. 6,200 per tonne 74.02 7402.00 UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING Rs. 6,200 per tonne 74.03 REFINED COPPER AND COPPER ALLOYS, UNWROUGHT Refined Copper: 7403.11 --Cathodes and sections of cathodes Rs. 6,200 per tonne 7403.12 -- Wire-bars Rs. 6,200 per tonne 7403.13 -- Billets Rs. 6,200 per tonne 7403.19 -- Other Rs. 6,200 per tonne - Copper alloys : 7403.21 -- Copper-zinc base alloys (brass) Rs. 6,200 per tonne 7403.22 -- Copper-tin base alloys (bronze) Rs. 6,200 per tonne 7403.23 -- Copper-nickel base alloys (cupronickel) or copper-nickel-zing base alloys (nickel silver) Rs. 6,200 per tonne 7403.29 - Other copper alloys (other than master alloys of heading No. 7405) Rs. 6,200 per tonne 74.04 7404.00 COPPER WASTE AND SCRAP Rs. 6,200 per tonne Rs. 6,200 per tonne 74.05 7405.00 MASTER ALLOYS OF COPPER 74.06 7406.00 COPPER POWDERS AND FLAKES 15% 74.07 COPPER BARS, RODS AND PROFILES - Bars and rods : 7407.11 -- Of refined copper Rs. 6,200 per tonne 7407.12 -- Of copper alloys Rs. 6,200 per tonne - Profiles : 7407.21 -- Hollow profiles Rs. 7,400 per tonne 7407.29 -- Other Rs. 7,400 per tonne 74.08 COPPER WIRE Rs. 7,400 per tonne - Of refined copper: 7408.11 - Of which the maximum cross-sectional dimension exceeds 6 mm Rs. 6,200 per tonne 7408.19 -- Other 20% - Of copper alloys : 7408.21 --Of which the maximum cross-sectional dimension exceeds 6 mm Rs. 6,200 per tonne 7408.29 -- Other 20% 74.09 COPPER PLATES, SHEETS (INCLUDING CIRCLES) AND STRIP, OF A THICKNESS EXCEEDING 0.15 MM 7409.10 -Of refined copper Rs. 7,400 per tonne 7409.20 -Of copper-zinc base alloys (brass) Rs. 7,400 per tonne 7409.30 -Of copper-tin base alloys (bronze) Rs. 7,400 per tonne 7409.40 - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) Rs. 7,400 per tonne 7409.90 - Of other copper alloys Rs. 7,400 per tonne 74.10 COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.15 MM Not backed : 7410.11 -- Of refined copper Rs. 7,400 per tonne 7410.12 -- Of copper alloys Rs. 7,400 per tonne - Backed: 7410.21 -- Of refined copper Rs. 7,400 per tonne 7410.22 -- Of copper alloys Rs. 7,400 per tonne 74.11 COPPER TUBES AND PIPES 7411.10 - Of refined copper 15% Of copper alloys : 7411.21 --Of copper-zinc base alloys (brass) 15% 7411.22 -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 15% 7411.29 -- Other 15% 74.12 COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7412.10 - Of refined copper 15% 7412.20 - Of copper alloys 15% 74.13 7413.00 STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF COPPER, NOT ELECTRICALLY INSULATED 20% 74.14 CLOTH (INCLUDING ENDLESS BANDS), GRILL AND NETTING, OF COPPER WIRE; EXPANDED METAL OF COPPER 7414.10 - Endless bands, for machinery 15% 7414.90 - Other 15% 74.15 NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN THOSE OF HEADING NO.83.05), AND SIMILAR ARTICLES, OF COPPER OR OF IRON OR STEEL WITH HEADS OF COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF COPPER 7415.10 Nails and tacks, drawing plus, staples and similar 15% articles 15% - Other articles, not threaded : 7415.21 - Washers (Including spring washers) 15% 7415.29 - Other 15% - Other threaded articles: 7415.31 -- Screws for wood 20% 7415.32 -- Other screws, bolts and nuts 20% 7415.39 -- Other 20% 74.16 7416.00 COPPER SPRINGS 15% 74.17 7417.00 COOKING OR HEATING APPARATUS OF A KIND USED FOR DOMESTIC PURPOSES, NON-ELECTRIC, AND PARTS THEREOF, OF COPPER 15% 74.18 TABLE, KITCHEN OR OTHER HOUSE-HOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER 7418.10 -Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 15% 7418.20 - Sanitary ware and parts thereof 15% 74.19 OTHER ARTICLES OF COPPER 7419.10 - Chain and parts thereof 15% - Other: 7419.91 -- Cast, moulded, stamped or forged, but not further worked 15% 7419.99 -- Other 15% ; (10) in Chapter 75, for heading No. 75.01, the following headings shall be substituted, namely:- 75.01 NICKEL MATTES, NICKEL OXIDE SINTERS AND OTHER INTERMEDIATE PRODUCTS OF NICKEL METALLURGY 7501.10 - Nickel mattes 15% 7501.20 - Nickel oxide sinters and other intermediate products of nickel metallurgy 15% 75.02 UNWROUGHT NICKEL 7502.10 -Nickel, not alloyed 15% 7502.20 -Nickel alloys 15% 75.03 7503.00 NICKEL WASTE AND SCRAP 15% 75.04 7504.00 NICKEL POWDERS AND FLAKES 15% 75.05 NICKEL BARS, RODS, PROFILES AND WIRE - Bars, rods and profiles : 7505.11 -- Of nickel, not alloyed 15% 7505.12 -- Of nickel alloys 15% - Wire: 7505.21 -- Of nickel, not alloyed 15% 7505.22 -- Of nickel alloys 15% 75.06 NICKEL PLATES, SHEETS, STRIP AND FOIL 7506.10 - Of nickel, not alloyed 15% 7506.20 - Of nickel alloys 15% 75.07 NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) -Tubes and pipes: 7507.11 --Of nickle, not alloyed 15% 7507.12 --Of nickel alloys 15% 7507.20 -Tube or pipe fittings 15% 75.08 7508.00 OTHER ARTICLES OF NICKEL 15% ; (11) In Chapter 76, for heading Nos. 76.01 to 76.13, the following headings shall be substituted, namely:- 76.01 UNWROUGHT ALUMINIUM, WHETHER OR NOT ALLOYED 7601.10 -Ingots, billets 50% plus Rs. 4,000 per tonne 7601.20 -Wire-bars 50% plus Rs. 4,000 per tonne 7601.30 -Wire-rods 50% plus Rs. 4,000 per tonne 7601.90 -Other 50% plus Rs. 4,000 per tonne 76.02 7602.00 ALUMINIUM WASTE AND SCRAP 50% plus Rs. 4,000 per tonne 76.03 7603.00 ALUMINIUM POWDERS AND FLAKES 50% plus Rs. 4,000 per tonne 76.04 ALUMINIUM BARS, RODS AND PROFILES, WHETHER OR NOT ALLOYED 7604.10 -Wire-rods 50% plus Rs. 4,000 per tonne -Profiles : 7604.21 --Hollow 50% plus Rs. 4,000 per tonne 7604.29 --Other 50% plus Rs. 4,000 per tonne 7604.30 -Bars and other rods 50% plus Rs. 4,000 per tonne 76.05 ALUMINIUM WIRE -Of aluminium, not alloyed : 7605.11 --Of which the maximum cross-sectional dimension exceeds 6 mm 50% plus Rs. 4,000 per tonne 7605.19 --Other 50% plus Rs. 4,000 per tonne -Of aluminium alloys : 7605.21 --Of which the maximum cross-sectional dimension exceeds 6 mm 50% plus Rs. 4,000 per tonne 7605.29 --Other 50% plus Rs. 4,000 per tonne 76.06 ALUMINIUM PLATES, SHEETS (INCLUDING CIRCLES) AND STRIP OF A THICKNESS EXCEEDING 0.2 MM 7606.10 -Of aluminium, not alloyed 50% plus Rs. 4,000 per tonne 7606.20 -Of aluminium alloys 50% plus Rs. 4,000 per tonne 76.07 ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPER-BOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM 7607.10 -Plain 50% plus R, 4,000 per tonne 7607.20 -Embossed 50% plus R, 4,000 per tonne 7607.30 -Perforated or cut-to-shape 50% plus R, 4,000 per tonne 7607.40 -Coated 50% plus R, 4,000 per tonne 7607.50 -Printed 50% plus R, 4,000 per tonne 7607.60 -Backed 50% plus R, 4,000 per tonne 7607.90 -Other 50% plus R, 4,000 per tonne 76.08 ALUMINIUM TUBES AND PIPES 7608.10 -Of aluminium, not alloyed 50% plus Rs. 4,000 per tonne 7608.20 -Of aluminium alloys 50% plus Rs. 4,000 per tonne 76.09 7609.00 ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 20% 76.10 ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING NO. 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES, AND BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES 7610.10 -Doors, windows and their frames and thresholds for doors 20% 7610.90 -Other 20% 76.11 7611.00 ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 20% 76.12 ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS (INCLUDING RIGID OR COLLAPSIBL TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING 300 , WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT -Collapsible tubular containers : 7612.11 --Plain 20% 7612.12 --Lacquered 20% 7612.13 -Printed 20% 7612.19 --Other 20% -Other: 7612.91 --Plain 20% 7612.92 --Lacquered 20% 7612.93 --Printed 20% 7612.99 --Other 20% 76.13 ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS 7613.10 -Plain 20% 7613.20 -Lacquered 20% 7613.30 -Printed 20% 7613.90 -Other 20% 76.14 STRANDED WIRE, CABLES, PLATED BANDS AND THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED 7614.10 -With steel core 20% 7614.90 -Other 20% 76.15 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF ALUMINIUM; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF ALUMINIUM; SANITARY WARE AND PARTS THEREOF, OF ALUMINIUM 7615.10 -Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 20% 7615.20 -Sanitary ware and parts thereof 20% 76.16 OTHER ARTICLES OF ALUMINIUM 7616.10 -Nails, tacks, staples (other than those of heading No. 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles 20% 7616.90 -Other 25% ; (12) in Chapter 78, for heading Nos. 78.01 to 78 08, the following headings shall be substituted, namely:- 78.01 UNWROUGHT LEAD 7801.10 -Refined lead Rs. 930 per tonne 7801.90 -Other Rs. 930 per tonne 78.02 7802.00 LEAD WASTE AND SCRAP Rs. 930 per tonne 78.03 LEAD BARS, RODS, PROFILES AND WIRE 7803.10 -Lead bars and rods Rs. 1,100 per tonne -Profiles : 7803.21 --Hollow 17% 7803.29 --Other Rs. 1,100 per tonne 7803.30 -Lead wire Rs. 930 per tonne 78.04 LEAD PLATES, SHEETS (INCLUDING CIRCLES), STRIP AND FOIL; LEAD POWDERS AND FLAKES 7804.10 -Plates, sheets (including circles), strip and foil Rs. 1,100 per tonne 7804.20 -Powders and flakes 15% 78.05 LEAD TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7805.10 -Lead tubes and pipes 17% 7805.20 -Lead tube or pipe fittings (for example, couplings, elbows, sleeves) 15% 78.06 7806.00 OTHER ARTICLES OF LEAD 15% ; (13) in Chapter 79, for heading Nos. 79.01 to 79.10, the following headings shall be substituted, namely:- 79.01 UNWROUGHT ZINC 7901.10 -Zinc, not alloyed Rs. 3,600 per tonne 7901.20 -Zinc alloys Rs. 3,600 per tonne 79.02 7902.00 ZINC WASTE AND SCRAP Rs. 3,600 per tonne 79.03 ZINC DUST, POWDERS AND FLAKES 7903.10 -Zinc dust 17% 7903.90 -Other 17% 79.04 ZINC BARS, RODS (INCLUDING WIRE-RODS), PROFILES AND WIRE 7904.10 -Zinc bars and rods (including wire-rods) Rs. 3,600 per tonne -Profiles : 7904.21 --Hollow 28% 7904.29 --Other Rs. 4,200 per tonne 7904.30 -Zinc wire Rs. 3,600 per tonne 79.05 ZINC PLATES, SHEETS (INCLUDING CIRCLES AND CALOTS), STRIP AND FOIL 7905.10 -Zinc Calots Rs. 5,225 per tonne 7905.90 -Other Rs. 4,200 per tonne 79.06 ZINC TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7906.10 -Zinc tubes and pipes 28% 7906.20 -Zinc tube or pipe fittings (for example, couplings, elbows, sleeves) 15% 79.07 OTHER ARTICLES OF ZINC 7907.10 -Gutters, roof capping, skylight frames and other fabricated building components 15% 7907.90 -Other 15% ; (14) in Chapter 80, for heading No. 80.01, the following headings shall be substituted, namely:- 80.01 UNWROUGHT TIN 8001.10 -Tin, not alloyed 15% 8001.20 -Tin alloys 15% 80.02 8002.00 TIN WASTE AND SCRAP 15% 80.03 8003.00 TIN BARS, RODS, PROFILES AND WIRE 15% 80.04 8004.00 TIN PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM 15% 89.05 TIN FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS), OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM; TIN POWDERS AND FLAKES 8005.10 -Foll 15% 8005.20 -Powders and flakes 15% 80.06 8006.00 TIN TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 15% 80.07 8007.00 OTHER ARTICLES OF TIN 15% (15) in Chapter 81, for heading No. 81.01, the following headings shall be substituted, namely:- 81.01 8101.00 TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.02 8102.00 MOLYBDENUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.03 8103.00 TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.04 8104.00 MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.05 8105.00 COBALT MATTES AND OTHER INTERMEDIATE PRODUCTS OF COBALT METALLURGY: COBALT AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.06 8106.00 BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.07 8107.00 CADMIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.08 8108.00 TITANIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.09 8109.00 ZIRCONIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.10 8110.00 ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.11 8111.00 MANGANESE AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% 81.12 8112.00 BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM, GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUMBIUM), RHENIUM AND THALLIUM, AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP 15% 81.13 8113.00 CERMETS AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 15% (16) in Chapter 82, for heading Nos. 82.01 to 82.08, the following headings shall be substituted, namely:- 82.01 8201.00 HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KINDUSEDIN AGRICULTURE, HORTICULTURE ON FORESTRY 20% 82.02 8202.00 HAND SAWS: BLADES FOR SAWS OF ALL KINDS (INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW BLADES) 20% 82.03 8203.00 FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE-CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND SIMILAR HAND TOOLS 20% 82.04 8204.00 HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING TORQUE METER WRENCHES BUT NOT INCLUDING TAP WRENCHES); INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES 20% 82.05 8205.00 HAND TOOLS (INCLUDING GLAZIERS DIAMONDS), NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW LAMPS; VICES, CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF, MACHINE TOOLS; ANVILS; PORTABLE FORGES; HAND OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS 20% 82.06 8206.00 TOOLS OF TWO OR MORE OF THE HEADINGS NOS, 82.02 TO 82.05, PUT UP IN SETS 20% 82.07 8207.00 INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACHINE-TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING, OR SCREWDRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS 20% 82.08 8208.00 KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES 20% 82.09 8209.00 PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF SINTERED METAL CARBIDES OR CERMETS 20% 82.10 8210.00 HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING 10 KG OR LESS, USED IN THE PREPARATION, CONDITIONING OR SERVING OF FOOD OR DRINK 20% 82.11 8211.00 KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES OTHER THAN KNIVES OF HEADING NO. 82.08, AND BLADES THEREFOR 20% 82.12 8212.00 RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS) 20% 82.13 8213.00 SCISSORS, TAILORS SHEARS AND SIMILAR SHEARS, AND BLADES THEREFOR 20% 82.14 8214.00 OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR CLIPPERS, BUTCHERS OR KITCHEN CLEAVERS, CHOPPERS AND MINCING KNIVES PAPER KNIVES); MANICURE OR PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL FILES) 20% 82.15 8215.00 SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR KITCHEN OR TABLEWARE 20% ; (17) in Chapter 83, for heading Nos. 83.01 to 83.15, the following headings shall be substituted, namely:- 83.01 8301.00 PADLOCKS AND LOCKS (KEY, COMBINATION OR ELECTRICALLY OPERATED), OF BASE METAL; CLASPS AND FRAMES WITH CLASPS, INCORPORATING LOCKS, OF BASE METAL; KEYS FOR ANY OF THE FOREGOING ARTICLES, OF BASE METAL 15% 83.02 8302.00 BASE METAL MOUNTINGS, FITTINGS AND SIMILAR ARTICLES SUITABLE FOR FURNITURE, DOORS, STAIR CASES, WINDOWS, BLINDS, COACHWORK, SADDLERY, TRUNKS, CHESTS, CASKETS OR THE LIKE; BASE METAL HAT-RACKS, HAT-PEGS, BRACKETS AND SIMILAR FIXTURES; CASTORS WITH MOUNTINGS OF BASE METAL; AUTOMATIC DOOR CLOSERS OF BASE METAL 25% 83.03 8303.00 ARMOURED OR REINFORCED SAFES, STRONG-BOXES AND DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG-ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE METAL 35% 83.04 8304.00 FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT. OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING NO. 94.03 25% 83.05 8305.00 FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER CLIPS. LETTER CORNERS, PAPER CLIPS, INDEXING TAGS AND SIMILAR OFFICE ARTICLES, OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL 15% 83.06 8306.00 BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF BASE METAL; STATUFTTES AND OTHER ORNAMENTS: OF BASE METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL 20% 83.07 8307.00 FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS 15% 83.08 8308.00 CLASPS, FRAMES WITH CLASPS. BUCKLES, BUCKLE-CLASPS, HOOKS, EYES. EYELETS AND THE LIKE, OF BASE METAL. OF A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS. OF BASE METAL; BEADS AND SPANGLES, OF BASE METAL 15% 83.09 STOPPERS. CAPS AND LIDS (INCLUDING CROWN CORKS, SCREW CAPS AND PURING STOPPERS), CAPSULES FOR BOTTLES, THREADED BUNGS, BUNG COVERS. SEALS AND OTHER PACKING ACCESSORIES, OF BASE METAL 8309.10 - Crown corks with or without washers or other fittings of cork, rubber, polyethyelene or any other material 5 paise each 8309.20 - Pilfer proof caps for packaging, all sorts, with or without washers or other fittings of cork, rubber, polyethelene or any other material 5 paise each 8309.90 - Other 15% 83.10 8310.00 SIGN-PLATES, NAME-PLATES ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, IFTTERS AND OTHER SYMBOLS, OF BASE METAL. EXCLUDING THOSE OF HEADING NO. 94.05 15% 83.11 8311.00 WIRE, RODS, TUBFS, PI ATFS, FLECTRODES AND SIMILAR PRODUCTS OF BASE METAL OR OF METAL CARBIDES, COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING. BRAZING, WELDING OR DEPOSITION OF METAL OR OF METAL CARBIDES; WIRE AND RODS. OF AGGLOMERATED BASE METAL POWDER, USED FOR METAL SPRAYING 20% 83.12 8312.00 ELECTRICAL STAMPINGS AND LAMINATIONS, OF BASE METAL, ALL SORTS 20% ; (18) In Chapter 85, for heading Nos. 85.23 and 85.24, the following headings shall be substituted, namely:- 85.23 PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OF SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37 -Magnetic tapes: 8523.11 --Audio tapes in the form of jumbo rolls, pan-cakes, mini-pancakes, hubs or reels 25% plus Rs. 4 per square metre 8523.12 --Audio cassettes 25% plus Rs. 2 per cassette. 8523.13 --Video tapes in the form of jumbo rolls, pan-cakes, mini-pancakes, hubs or reels 25% plus Rs. 8 per square metre. 8523.14 --Video cassettes 25% plus Rs. 30 per cassette 8523.19 --Other 25% 8523.20 -Magnetic discs 25% 8523.90 -Other 25% 85.24 RECORDS, TAPES AND OTHER RECORDED MEDIA FOR SOUND OR OTHER SIMILARLY RECORDED PHENOMENA, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 8524.10 -Gramophone records 30% -Magnetic tapes: 8524.21 --Audio tapes in any form 30% plus Rs. 4 per square metre 8524.22 --Audio cassettes 30% plus Rs. 2 per cassette 8524.23 --Video tapes in any form 30% plus Rs. 8 per square metre 8524.24 --Video cassettes 30% plus Rs. 30 per cassette 8524.29 --Other 30% 8524.30 -Magnetic discs 30% 8524.90 -Other 30% ; (19) In Chapter 89, after heading No. 89.07, the following heading shall be inserted, namely :- 89.08 8908.00 VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP Rs. 400 per Light Displacement Tonnage .