DEMO|

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 81

Other base metals; cermets; articles thereof

Tariff Item Description of goods Unit Rate of duty
      Standard Preferential Areas
(1) (2) (3) (4) (5)
8101 TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8101 10 00 - Powders kg. 5%
  - Other :      
8101 94 00 -- Unwrought tungsten, including bars and rods obtained simply by sintering kg. 5% -
8101 96 00 -- Wire kg. 5%
8101 97 00 -- Waste and scrap kg. 5% -
8101 99 -- Other :      
8101 99 10 --- Tungsten filament kg. 10%   -
8101 99 90 --- Other kg. 10% -
8102 MOLYBDENUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8102 10 00 - Powders kg. 5%
  - Other :      
8102 94 00 -- Unwrought molybdenum, including bars and rods obtained simply by sintering kg. 5% -
8102 95 -- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil :      
8102 95 10 --- Hollow bars kg. 5%
8102 95 90 --- Other kg. 5% -
8102 96 00 -- Wire kg. 5% -
8102 97 00 -- Waste and scrap kg. 5% -
8102 99 00 -- Other kg. 10% -
8103 TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8103 20 - Unwrought tantalum, including bars and rods obtained simply by sintering; powders :      
8103 20 10 --- Hollow bars kg. 5% -
8103 20 90 --- Other kg. 5% -
8103 30 00 - Waste and scrap kg. 5% -
  - Other :      
8103 91 00 - - Crucibles kg. 10% -
8103 99 00 - - Other kg. 10% -
8104 MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
  - Unwrought magnesium :      
8104 11 00 -- Containing at least 99.8% by weight of magnesium kg. 5% -
8104 19 00 -- Other kg. 5% -
8104 20 - Waste and scrap :      
8104 20 10 --- Magnesium scrap, namely the following : magnesium clips covered by ISRI code word 'Wafer'; magnesium scrap covered by ISRI code word 'Walnut'; magnesium engraver plates covered by ISRI code word 'Wine'; magnesium dock boards covered by ISRI code word 'Wood'; magnesium turnings covered by ISRI code word 'World' kg. 5%
8104 20 90 --- Other kg. 5% -
8104 30 - Raspings, turnings and granules, graded according to size; powders :      
8104 30 10 --- Raspings, turnings and granules, graded according to size kg. 5% -
8104 30 20 --- Powders kg. 5% -
8104 90 - Other :      
8104 90 10 --- Other magnesium and magnesium base alloys, wrought kg. 5% -
8104 90 20 --- Flakes kg. 5% -
8104 90 30 --- Wire kg. 5% -
8104 90 90 --- Other kg. 10% -
8105 COBALT MATTES AND OTHER INTERMEDIATE PRODUCTS OF COBALT METALLURGY; COBALT AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8105 20 - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders :      
8105 20 10 --- Cobalt mattes and other intermediate products of cobalt metallurgy kg. 2.5% -
8105 20 20 --- Cobalt unwrought kg. 5% -
8105 20 30 --- Powders kg. 5% -
8105 30 00 - Waste and scrap kg. 5% -
8105 90 00 - Other kg. 10% -
8106 BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8106 10 - Containing more than 99.99 % of bismuth, by weight      
8106 10 10 - - - Bismuth, unwrought kg. 5% -
8106 10 20 - - - Article of bismuth kg. 5% -
8106 10 90 - - - Other kg. 10% -
8106 90 - Other:      
8106 90 10 - - - Waste and scrap of bismuth and bismuth alloys kg. 5% -
8106 90 90 - - - Other kg. 10% -
8107 Omitted w.e.f. 01-01-2022      
8107 20 00 Omitted w.e.f. 01-01-2022      
8107 30 00 Omitted w.e.f. 01-01-2022      
8107 90 Omitted w.e.f. 01-01-2022      
8107 90 10 Omitted w.e.f. 01-01-2022      
8107 90 90 Omitted w.e.f. 01-01-2022      
8108 TITANIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8108 20 00 - Unwrought titanium; powders kg. 5% -
8108 30 00 - Waste and scrap kg. 5% -
8108 90 - Other :      
8108 90 10 --- Titanium, wrought kg. 5% -
8108 90 90 --- Other kg. 10% -
8109 ZIRCONIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
  - Unwrought zirconium; powders :      
8109 21 00 - - Containing less than 1 part hafnium to 500 parts zirconium by weight kg. 10% -
8109 29 00 - - Other kg. 10% -
  - Waste and scrap:      
8109 31 00 - - Containing less than 1 part hafnium to 500 parts zirconium by weight kg. 10% -
8109 39 00 - - Other kg. 10% -
  - Other:      
8109 91 00 - - Containing less than 1 part hafnium to 500 parts zirconium by weight kg. 10% -
8109 99 00 - - Other kg. 10% -
8110 ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8110 10 00 - Unwrought antimony; powders kg. 2.5%
8110 20 00 - Waste and scrap kg. 2.5% -
8110 90 00 - Other kg. 10% -
8111 MANGANESE AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8111 00 - Manganese and articles thereof, including waste and scrap      
8111 00 10 --- Unwrought manganese and manganese base alloys   kg. 5%
8111 00 20 --- Waste and scrap of manganese base alloys kg. 5% -
8111 00 30 --- Wrought manganese kg. 5% -
8111 00 90 --- Other kg. 10% -
8112 BERYLLIUM, CHROMIUM, HAFNIUM, RHENIUM, THALLIUM, CADMIUM, GERMANIUM, VANADIUM, GALLIUM, INDIUM AND NIOBIUM (COLUMBIUM AND), ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP      
  - Beryllium :      
8112 12 00 -- Unwrought; powders kg. 5%  -
8112 13 00 -- Waste and scrap kg. 5% -
8112 19 00 -- Other kg. 10% -
  - Chromium :      
8112 21 00 -- Unwrought; powders kg. 5% -
8112 22 00 -- Waste and scrap kg. 5% -
8112 29 00 -- Other kg. 10% -
  - Hafnium:       
8112 31 - - Unwrought; waste and scrap; powders:      
8112 31 10 - - - Unwrought kg. 10% -
8112 31 20 - - - Waste and scrap kg. 10% -
8112 31 30 - - - Powders kg. 10% -
8112 39 00 - - Other kg. 10% -
  - Rhenium :      
8112 41 - - Unwrought; waste and scrap; powders     -
8112 41 10 - - -Unwrought kg. 10% -
8112 41 20 - - - Waste and scrap kg. 10% -
8112 41 30 - - - Powders kg. 10% -
8112 49 00 - - Other kg. 10% -
  - Thallium :      
8112 51 00 -- Unwrought; powders kg. 5% -
8112 52 00 -- Waste and scrap kg. 5% -
8112 59 00 -- Other kg. 10% -
  - Cadmium:      
8112 61 00 - - Waste and scrap kg. 5% -
8112 69 - - Other:      
8112 69 10 - - - Cadmium, unwrought; Powders kg. 5% -
8112 69 20 - - - Cadmium, wrought kg. 5% -
8112 69 90 - - - Other kg. 10% -
  - Other :      
8112 92 00 -- Unwrought; waste and scrap; powders kg. 5% -
8112 99 00 -- Other kg. 10% -
8113 CERMETS AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP      
8113 00 - Cermets and articles thereof, including waste and scrap :      
8113 00 10 --- Unwrought cermets kg. 10%
8113 00 20 --- Waste and scrap of cermets kg. 10% -
8113 00 30 --- Articles of cermets kg. 10% -
8113 00 90 --- Other kg. 10% -