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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION XV. BASE METAL & ARTICLES OF BASE METAL

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION-XV

BASE METALS AND ARTICLES OF BASE METAL

Notes :

1. This Section does not cover :

    (a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215);

    (b) ferro-cerium or other pyrophoric alloys (heading 3606);

    (c) headgear or parts thereof of heading 6506 or 6507;

    (d) umbrella frames or other articles of heading 6603;

    (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 8608) 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 9306) or other articles of Section XIX (arms and ammunition);

    (k) articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);

    (/) articles of Chapter 95 (for example, toys, games, sports requisites);

    (m) hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or"

    (n) articles of Chapter 97 (for example, works of art).

2. Throughout this Schedule, the expression "parts of general use" means :

    (a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021);

    (b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and

    (c) articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.

    In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) 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. Throughout this Schedule, the expression "base metals" means :

    iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

4. Throughout this Schedule, the term "cermets" means products containing a microscopic heterogenous combination of a metallic component and a ceramic component. The term "cermets" includes sintered metal carbides (metal carbides sintered with a metal).

5. 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.

6. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.

7. 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 General Interpretive 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 5, it is classified; and

    (c) a cermet of heading 8113 is regarded as a single base metal.

8. In this Section, the following expressions have the meanings hereby assigned to them :

    (a) Waste and scrap:-

      (i) all metal waste and scrap;

      (ii) 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.

9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions shall 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.

    Wire-bars and billets of Chapter 74 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 7403. This provision applies mutatis mutandis to the products of Chapter 81.

    (b) Profiles

    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection 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 8001), 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 for plates, sheets, strip, and foil 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 triangularor 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.;

CHAPTER 83

Miscellaneous articles of base metal


Notes :

1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of headings 7312, 7312.5, 7317, 7318 or 7320, 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 8302, 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.

Tariff Item Description of goods Unit Rate of duty
      Standard Preferential Areas
(1) (2) (3) (4) (5)
8301 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      
8301 10 00 - Padlocks u 20% -
8301 20 00 - Locks of a kind used for motor vehicles u 15% -
8301 30 00 - Locks of a kind used for furniture u 20% -
8301 40 - Other locks :      
8301 40 10 --- Combination locks u 20%
8301 40 90 --- Other u 20% -
8301 50 00 - Clasps and frames with clasps, incorporating locks u 20% -
8301 60 00 - Parts u 20%
8301 70 00 - Keys presented separately u 20% -
8302 BASE METAL MOUNTINGS, FITTINGS AND SIMILAR ARTICLES SUITABLE FOR FURNITURE, DOORS, STAIRCASES, 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      
8302 10 - Hinges:      
8302 10 10 --- Of steel kg. 15%
8302 10 20 --- Of brass kg. 15%
8302 10 90 --- Other kg. 15% -
8302 20 00 - Castors kg. 15% -
8302 30 - Other mountings, fittings and similar articles suitable for motor vehicles:      
8302 30 10 --- Curve drive stakes kg. 15% -
8302 30 90 --- Other kg. 15% -
  - Other mountings, fittings and similar articles:      
8302 41 -- Suitable for buildings:      
8302 41 10 --- Fittings for doors and windows kg. 15% -
8302 41 20 --- Tower bolts kg. 15% -
8302 41 90 --- Other kg. 15% -
8302 42 00 -- Other, suitable for furniture kg. 15% -
8302 49 00 -- Other kg. 15% -
8302 50 00 - Hat-racks, hat-pegs, brackets and similar fixtures kg. 15% -
8302 60 00 - Automatic door closers kg. 15% -
8303 00 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 kg. 10%
8304 00 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 9403 kg. 20%
8305 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      
8305 10 00 - Fittings for loose-leaf binders or files kg. 20% -
8305 20 00 - Staples in strips kg. 20% -
8305 90 - Other, including parts:      
8305 90 10 --- Pins (other than those of heading 7317) kg. 20% -
8305 90 20 --- Clips kg. 20% -
8305 90 90 --- Other kg. 20% -
8306 BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF BASE METAL; STATUETTES AND OTHER ORNAMENTS, OF BASE METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL      
8306 10 00 - Bells, gongs and the like kg. 20% -
  - Statuettes and other ornaments:      
8306 21 -- Plated with precious metal:      
8306 21 10 --- Statuettes kg. 20% -
8306 21 20 --- Trophies kg. 20% -
8306 21 90 --- Other kg. 20% -
8306 29 -- Other:      
8306 29 10 --- Statuettes kg. 20% -
8306 29 20 --- Trophies kg. 20% -
8306 29 90 --- Other kg. 20% -
8306 30 00 - Photograph, picture or similar frames; mirrors kg. 20% -
8307 FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS      
8307 10 00 - Of iron or steel kg. 10% -
8307 90 00 - Of other base metal kg. 10% -
8308 CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING OR CLOTHING ACCESSORIES, FOOTWEAR, JEWELLERY, WRIST WATCHES, BOOKS, AWNINGS, LEATHER GOODS, TRAVEL GOODS OR SADDLERY OR FOR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METALS      
8308 10 - Hooks, eyes and eyelets:      
8308 10 10 --- Hooks and eyes kg. 10%
  --- Eyelets      
8308 10 21 ---- For footwear kg. 10% -
8308 10 29 ---- Other kg. 10% -
8308 20 00 - Tubular or bifurcated rivets kg. 10%
8308 90 - Other, including parts:      
  --- Buckles:      
8308 90 11 ---- For footwear kg. 10% -
8308 90 19 ---- Other kg. 10% -
8308 90 20 --- Imitation zari spangles kg. 10% -
  --- Beads and spangles of base metal:      
8308 90 31 ---- For garments, made ups, knitwear, plastic and leather goods kg. 10% -
8308 90 39 ---- Other kg. 10% -
8308 90 40 --- Fittings for travel requisites and leather goods kg. 10% -
  --- Other:      
8308 90 91 ---- For garments, made ups, knitwear, plastic and leather goods kg. 10%
8308 90 99 ---- Other kg. 10% -
8309 STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS, SCREW CAPS AND POURING STOPPERS), CAPSULES FOR BOTTLES, THREADED BUNGS, BUNG COVERS, SEALS AND OTHER PACKING ACCESSORIES, OF BASE METAL      
8309 10 00 - Crown corks kg. 10%  -
8309 90 - Other:      
8309 90 10 --- Pilfer proof caps for packaging, all sorts, with or without washers or other fittings, of cork, rubber, polyethylene or any other material kg. 10%
8309 90 20 --- Aluminium caps, seals, capsules and closers kg. 10%  
8309 90 30 --- Other seals kg. 10% -
8309 90 90 --- Other kg. 10% -
8310 SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF HEADING 9405      
8310 00 - Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405:      
8310 00 10 --- Enamel iron signboard kg. 20%
8310 00 90 --- Other kg. 20% -
8311 WIRE, RODS, TUBES, PLATES, ELECTRODES 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      
8311 10 00 - Coated electrodes of base metal, for electric arc-welding kg. 10%
8311 20 00 - Cored wire of base metal, for electric arc-welding kg. 10%
8311 30 - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame:      
8311 30 10 --- Wire and rods of agglomerated base metal kg. 10%
8311 30 90 --- Other kg. 10% -
8311 90 00 - Other kg. 10% -