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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 73

Articles of iron or steel

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.

Tariff Item Description of goods Unit Rate of duty
      Standard Preferential Areas
(1) (2) (3) (4) (5)
7301 SHEET PILING OF IRON OR STEEL, WHETHER OR NOT DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL      
7301 10 00 - Sheet piling kg. 15% -
7301 20 - Angles, shapes and sections :      
7301 20 10 --- Steel slotted angles kg. 15% -
7301 20 90 --- Other kg. 15% -
7302 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 :      
  - - - For railways:      
7302 10 11 ---- Head hardened rails kg. 15% -
7302 10 12 ---- Asymmetric rails with end forging kg. 15% -
7302 10 13 ---- Asymmetric rails without end forging kg. 15% -
7302 10 14 ---- Other than asymmetric rails and head hardened rails kg. 15% -
7302 10 19 ---- Other kg. 15% -
7302 10 20 --- For tramways kg. 15% -
7302 10 90 --- Other kg. 15% -
7302 30 00 - Switch blades, crossing frogs, point rods and other crossing pieces kg. 15% -
7302 40 00 - Fish-plates and sole plates kg. 15% -
7302 90 - Other :      
7302 90 10 --- Material for jointing or fixing rails kg. 15% -
7302 90 90 --- Other kg. 15% -
7303 TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON      
7303 00 - Tubes, pipes and hollow profiles, of cast iron:      
7303 00 10 --- Rain water pipe kg. 15% -
7303 00 20 --- Soil pipe kg. 15% -
7303 00 30 --- Spun pipe kg. 15% -
7303 00 90 --- Other kg. 15% -
7304 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL      
  - Line pipe of a kind used for oil and gas pipelines:      
7304 11 -- Of stainless steel:      
7304 11 10 --- Tubes and pipes kg. 15% -
7304 11 20 --- Blanks for tubes and pipes kg. 15% -
7304 11 90 --- Other kg. 15% -
7304 19 -- Other:      
7304 19 10 --- Tubes and pipes kg. 15% -
7304 19 20 --- Blanks for tubes and pipes kg. 15% -
7304 19 90 --- Other kg. 15% -
  - Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:      
7304 22 00  -- Drill pipe of stainless steel kg. 15% -
7304 23 -- Other drill pipe:      
7304 23 10 --- Of iron kg. 15% -
 7304 23 90 --- Other kg. 15% -
7304 24 00 -- Other, of stainless steel kg. 15% -
7304 29 -- Other:      
7304 29 10 --- Of iron kg. 15% -
7304 29 90 --- Other kg. 15% -
  - Other, of circular cross-section, of iron or nonalloy steel:      
7304 31 --- Cold-drawn or cold-rolled (cold-reduced):      
  --- Up to 114.3 mm outer diameter:      
7304 31 11 ---- Of iron kg. 15% -
7304 31 19 ---- Other kg. 15% -
  --- Above 114.3 mm but up to 219.1 mm outer diameter      
7304 31 21 --- Of iron kg. 15% -
730431 29 --- Other kg. 15% -
  --- Above 219.1 mm diameter:      
7304 31 31 ---- Of iron kg. 15% -
7304 31 39 ---- Other kg. 15% -
7304 39 -- Other:      
  Up to 114.3 mm outer diameter:      
7304 39 11 ---- Of iron kg. 15% -
7304 39 19 ---- Other kg. 15% -
  --- Above 114.3 mm but up to 219.1 mm outer diameters:      
7304 39 21 ---- Of iron kg. 15% -
7304 39 29 ---- Other kg. 15% -
  --- Above 219.1 mm diameter:      
7304 39 31 ---- Of iron kg. 15% -
7304 39 39 ---- Other kg. 15% -
  - Other, of circular cross section, of stainless steel:      
7304 41 00 -- Cold-drawn or cold-rolled (cold-reduced) kg. 15% -
7304 49 00   -- Other kg. 15% -
  - Other, of circular cross section, of alloy steel:      
730451 --- Cold-drawn or cold rolled (cold-reduced):      
7304 51 10 --- Up to 114.3 mm diameter kg. 15% -
7304 51 20 --- Above 114.3 mm but up to 219.1 mm outer diameter kg. 15% -
7304 51 30 --- Above 219.1 mm outer diameter kg. 15% -
7304 59 -- Other:      
7304 59 10 --- Up to 114.3 mm diameter kg. 15% -
7304 59 20 --- Above 114.3 mm but up to 219.1 mm outer diameter kg. 15% -
7304 59 30 --- Above 219.1 mm outer diameter kg. 15% -
7304 90 00 --- Other kg. 15% -
7305 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED,, RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL      
  - Line pipe of a kind used for oil or gas pipelines :      
7305 11 -- Longitudinally submerged arc welded :      
  --- Galvanised pipes :      
7305 11 11 ---- Of iron kg. 15% -
7305 11 19 ---- Other kg. 15% -
  --- Non-galvanised pipes :      
7305 11 21 ---- Of iron kg. 15% -
7305 11 29 ---- Other kg. 15% -
7305 12 -- Other, longitudinally welded :      
  --- Galvanised pipes :      
7305 12 11 ---- Of iron kg. 15% -
7305 12 19 ---- Other kg. 15% -
  --- Non-galvanised pipes :      
7305 12 21 ---- Of iron kg. 15% -
7305 12 29 ---- Other kg. 15% -
7305 19 -- Other:      
  --- Galvanised pipes :      
7305 19 11 ---- Of iron kg. 15% -
7305 19 19 ---- Other kg. 15% -
  --- Non-galvanised (black) pipes :      
7305 19 21 ---- Of iron kg. 15% -
7305 19 29 ---- Other kg. 15% -
7305 20 - Casing of a kind used in drilling for oil or gas :      
7305 20 10 --- Of iron kg. 15% -
7305 20 90 --- Other kg. 15% -
  - Other, welded :      
7305 31 -- Longitudinally welded:      
7305 31 10 --- Of iron kg. 15% -
7305 31 90 --- Other kg. 15% -
7305 39 -- Other :      
7305 39 10 --- Of iron kg. 15% -
7305 39 90 --- Other kg. 15% -
7305 90 - Other :      
7305 90 10 --- High pressure hydroelectric conduits of steel kg. 15% -
  --- ERW precision tubes :      
7305 90 21 ---- Of iron kg. 15% -
7305 90 29 ---- Other kg. 15% -
  --- Other :      
7305 90 91 ---- Of iron kg. 15% -
7305 90 99 ---- Other kg. 15% -
7306 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL      
  - Line pipe of a kind used for oil or gas pipelines:      
7306 11 00 -- Welded ,of stainless steel kg. 15% -
7306 19 -- Other:      
  --- Galvanised pipes:      
7306 19 11 ---- Of iron kg. 15% -
7306 19 19 ---- Other kg. 15% -
  --- Non galvanised pipes:      
7306 19 21 ---- Of iron kg. 15% -
7306 19 29 ---- Other kg. 15% -
  - Casing and tubing of a kind used in drilling for oil or gas:      
7306 21 00 -- Welded, of stainless steel kg. 15% -
7306 29 -- Other:      
7306 29 11 ---- Of iron kg. 15% -
7306 29 19 ---- Other kg. 15% -
7306 30 - Other, welded, of circular cross-section, of iron or non-alloy steel:      
7306 30 10 ---- Of iron kg. 15% -
7306 30 90 ---- Other kg. 15% -
7306 40 00 - Other, welded, of circular cross- section, of stainless steel kg. 15% -
7306 50 00 - Other, welded, of circular cross- section, of other alloy steel kg. 15% -
  - Other, welded, of non-circular cross-section:      
7306 61 00 -- Of square or rectangular-cross- section kg. 15% -
7306 69 00 -- Of other non-circular cross- section kg. 15% -
7306 90 - Other:      
  -- ERW precision tubes:      
7306 90 11 ---- Of iron kg. 15% -
7306 90 19 ---- Other kg. 15% -
7306 90 90 --- Other kg. 15% -
7307 TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL      
  - Cast fittings :      
7307 11 -- Of non-malleable cast iron :      
7307 11 10 --- Sponge iron cast fittings kg. 15% -
7307 11 20 --- SG iron cast fittings kg. 15% -
7307 11 90 --- Other kg. 15% -
7307 19 00 -- Other kg. 15% -
  - Other, of stainless steel :      
7307 21 00 -- Flanges kg. 15% -
7307 22 00 -- Threaded elbows, bends and sleeves kg. 15% -
7307 23 00 -- Butt welding fittings kg. 15% -
7307 29 00 -- Other kg. 25% -
  - Other :      
7307 91 -- Flanges :      
7307 91 10 --- Galvanised kg. 15% -
7307 91 90 --- Other kg. 15% -
7307 92 -- Threaded elbows, bends and sleeves :      
7307 92 10 --- Galvanised kg. 15% -
7307 92 90 --- Other kg. 15% -
7307 93 -- Butt welding fittings :      
7307 93 10 --- Galvanised kg. 15% -
7307 93 90 --- Other kg. 15% -
7307 99 -- Other :      
7307 99 10 --- Galvanised kg. 15% -
7307 99 90 --- Other kg. 25% -
7308 STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK- GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAME-WORKS, 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 00 - Bridges and bridge-sections u 15%
7308 20 - Towers and lattice masts :      
  --- Towers, whether or not assembled :      
7308 20 11 ---- For transmission line u 15%
7308 20 19 ---- Other u 15% -
7308 20 20 --- Lattice masts u 15% -
7308 30 00 - Doors, windows and their frames and thresholds for doors u 15% -
7308 40 00 - Equipment for scaffolding, shuttering, propping or pit-propping u 15% -
7308 90 - Other :      
7308 90 10 --- Beams, channels, pillars and girders prepared for use in structures u 15%
7308 90 20 --- Drop rods u 15% -
7308 90 30 --- Hatchway, rails and bulkheads for ships or boats and parts of hull u 15% -
7308 90 40 --- Galvanised tension bars u 15%
7308 90 50 --- Structures and super structures for mining u 15% -
7308 90 60 --- Truss rods u 15% -
7308 90 70 --- Tubular steel poles for electric transmission and distribution lines u 15% -
7308 90 90 --- Other u 25% -
7309 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      
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 :      
7309 00 10 --- Galvanized iron tanks kg. 15% -
7309 00 20 --- Galvanized iron barrels and drums kg. 15%
7309 00 30 --- Pressed steel tanks kg. 15% -
7309 00 40 --- Pressure vessels kg. 15% -
7309 00 90 --- Other kg. 15% -
7310 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      
7310 10 - Of a capacity of 50 l or more :      
7310 10 10 --- Tin plate containers kg. 15%
7310 10 20 --- Trunks and cases kg. 15% -
7310 10 90 --- Other kg. 15% -
  - Of a capacity of less than 50 l :      
7310 21 -- Cans which are to be closed by soldering or crimping :      
7310 21 10 --- Tin plate containers kg. 15%
7310 21 90 --- Other kg. 15% -
7310 29 -- Other :      
7310 29 10 --- Tin plate containers kg. 15%
7310 29 20 --- Trunks and cases kg. 15% -
7310 29 90 --- Other kg. 25% -
7311 CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL      
7311 00 - Containers for compressed or liquefied gas, of iron or steel :      
7311 00 10 --- Liquefied petroleum gas (LPG) cylinder kg. 15%
731100 20 --- Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG) kg. 15% -
7311 00 30 --- High pressure cylinder (working pressure exceeding 35.2 kg/sq.cm) kg. 15% -
731100 90 --- Other kg. 15% -
7312 STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED      
7312 10 - Stranded wire, ropes and cables :      
7312 10 10 --- Wire ropes, black kg. 15%
7312 10 20 --- Wire ropes, galvanised kg. 15% -
7312 10 30 --- Stranded wire kg. 15% -
7312 10 90 --- Other kg. 15% -
7312 90 00 - Other kg. 15% -
7313 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      
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 :      
7313 00 10 --- Barbed wire kg. 15% -
7313 00 20 --- Twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing kg. 15% -
7314 CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL      
  - Woven cloth :      
7314 12 00 -- Endless bands for machinery, of stainless steel kg. 15% -
7314 14 -- Other woven cloth, of stainless steel :      
7314 14 10 --- Wire gauze (wire cloth, wire mesh) kg. 15% -
7314 14 90 --- Other kg. 15% -
7314 19 -- Other :      
7314 19 10 --- Wire gauze (wire cloth, wire mesh) kg. 15% -
7314 19 90 --- Other kg. 15% -
7314 20 - Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more :      
7314 20 10 --- Wire netting kg. 15% -
7314 20 90 --- Other kg. 15% -
  - Other grill, netting and fencing, welded at the intersection :      
7314 31 00 -- Plated or coated with zinc kg. 15% -
7314 39 00 -- Other kg. 15% -
  - Other cloth, grill, netting and fencing :      
7314 41 -- Plated or coated with zinc :      
7314 41 10 --- Wire netting kg. 15% -
7314 41 90 --- Other kg. 15% -
7314 42 -- Coated with plastics :      
7314 42 10 --- Wire netting kg. 15% -
7314 42 90 --- Other kg. 15% -
7314 49 -- Other :      
7314 49 10 --- Wire netting kg. 15% -
7314 49 90 --- Other kg. 15% -
7314 50 00 - Expanded metal kg. 15% -
7315 CHAIN AND PARTS THEREOF, OF IRON OR STEEL      
  - Articulated link chain and parts thereof:      
7315 11 00 -- Roller chain kg. 15% -
7315 12 -- Other chain :      
7315 12 10 --- Lifting and hoisting chain kg. 15% -
7315 12 20 --- Ship chain kg. 15% -
7315 12 90 --- Other kg. 15% -
7315 19 00 -- Parts kg. 15% -
7315 20 00 - Skid chain kg. 15% -
  - Other chain :      
7315 81 00 -- Stud-link kg. 15% -
7315 82 00 -- Other, welded link kg. 15% -
7315 89 00 -- Other kg. 15% -
7315 90 00 - Other parts kg. 15% -
7316 ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL      
7316 00 Anchors, grapnels and parts thereof, of iron or steel :      
7316 00 10 --- Anchors and grapnels kg. 15% -
7316 00 90 --- Parts kg. 15% -
7317 NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER      
7317 00 - Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper :      
  --- Nails :      
7317 00 11 ---- For animal shoes kg. 15%
7317 00 12 ---- For fixing heel strips and toe plates kg. 15%
7317 00 13 ---- Wire nails kg. 15%
7317 00 19 ---- Other kg. 15%
  --- Spikes :      
7317 00 21 ---- Dog spikes kg. 15%
7317 00 29 ---- Other kg. 15%
7317 00 30 --- Tacks kg. 15%  -
  --- Other :      
7317 00 91 ---- Staples other than in strips, and drawing pins kg. 15%
7317 00 99 ---- Other kg. 15% -
7318 SCREWS, BOLTS, NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL      
  - Threaded articles :      
7318 11 -- Coach screws :      
7318 11 10 --- Machine screws kg. 15% -
7318 11 90 --- Other kg. 15% -
7318 12 00 -- Other wood screws kg. 15% -
7318 13 00 -- Screw hooks and screw rings kg. 15% -
7318 14 00 -- Self-tapping screws kg. 15% -
7318 15 00 -- Other screws and bolts, whether or not with their nuts or washers kg. 25% 1
7318 16 00 -- Nuts kg. 25% -
7318 19 00 -- Other kg. 15% -
  - Non-threaded articles :      
7318 21 00 -- Spring washers and other lock washers kg. 15% -
7318 22 00 -- Other washers kg. 15% -
7318 23 00 -- Rivets kg. 15% -
7318 24 00 -- Cotters and cotter-pins kg. 15% -
7318 29 -- Other :      
7318 29 10 --- Circlips kg. 15% -
7318 29 90 --- Other kg. 25% -
7319 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      
7319 40 - Safety pins and other pins:      
7319 40 10 --- Safety pins kg. 15% -
7319 40 90 --- Other pins kg. 15% -
7319 90 00 - Other kg. 15% -
7320 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL      
7320 10 - Leaf-springs and leaves therefor :      
  --- Leaf-springs :      
7320 10 11 ---- For motor vehicles kg. 15% -
7320 10 12 ---- For railways and tramways kg. 15% -
7320 10 19 ---- Other kg. 15% -
7320 10 20 --- Leaves for springs kg. 15% -
7320 20 00 - Helical springs kg. 15% -
7320 90 - Other :      
7320 90 10 --- Coil spring for railways, tramways kg. 15%
7320 90 20 --- Spring pins kg. 15% -
7320 90 90 --- Other kg. 25% -
7321 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      
  - Cooking appliances and plate warmers:      
7321 11 -- For gas fuel or for both gas and other fuels :      
7321 11 10 --- Cookers and kitchen stoves u 15%
7321 11 20 --- Other stoves u 15% -
7321 11 90 --- Other u 15% -
7321 12 -- For liquid fuel:      
7321 12 10 --- Cookers and kitchen stoves u 15%
7321 12 20 --- Other stoves u 15% -
7321 12 90 --- Other u 15% -
7321 19 -- Other, including appliances for solid fuel:      
7321 19 10 --- Cookers and kitchen stoves u 15%
7321 19 90 --- Other stoves and appliances u 15% -
  - Other appliances :      
7321 81 00 -- For gas fuel or for both gas and other fuels u 15%
7321 82 00 -- For liquid fuel u 15% -
7321 89 -- Other, including appliances for solid fuel:      
7321 89 10 --- Clay tandoor (oven with iron or steel body and earthen grates) kg. 15%   -
7321 89 90 --- Other kg. 15%   -
7321 90 00 - Parts kg. 15% -
7322 RADIATORS FOR CENTRAL HEATING, NOT ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS (INCLUDING 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      
  - Radiators and parts thereof :      
7322 11 00 -- Of cast iron kg. 15% -
7322 19 00 -- Other kg. 15% -
7322 90 - Other :      
7322 90 10 --- Air heaters and hot air distributors kg. 15% -
7322 90 90 --- Parts of air heaters and hot air distributors kg. 15% -
7323 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 IRON OR STEEL      
7323 10 00 - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like u 20%   -
  - Other :      
7323 91 -- Of cast iron, not enamelled :      
7323 9110 --- Pans u 20% -
7323 91 90 --- Other u 20% -
7323 92 00 -- Of cast iron, enamelled u 20% -
7323 93 -- Of stainless steel :      
7323 93 10 --- Pressure cookers u 20% -
7323 93 90 --- Other u 20% -
7323 94 -- Of iron (other than cast iron) or steel, enamelled :      
7323 94 10 --- Ghamellas u 20% -
7323 94 20 --- Utensils u 20% -
7323 94 90 --- Other u 20% -
7323 99 -- Other :      
7323 99 10 --- Utensils of galvanised iron u 20% -
7323 99 20 --- Other utensils u 20% -
7323 99 90 --- Other u 20% -
7324 SANITARY WARE AND PARTS THEREOF, OF IRON OR STEEL      
7324 10 00 - Sinks and wash basins, of stainless steel u 15% -
  - Baths :      
7324 21 00 -- Of cast iron, whether or not enamelled u 15% -
7324 29 00 -- Other u 15% -
7324 90 00 - Other, including parts u 15% -
7325 OTHER CAST ARTICLES OF IRON OR STEEL      
7325 10 00 - Of non-malleable cast iron kg. 15% -
  - Other :      
7325 91 00 -- Grinding balls and similar articles for mills kg. 15% -
7325 99 -- Other :      
7325 99 10 --- Of iron kg. 15% -
7325 99 20 --- Of alloy steel kg. 15% -
7325 99 30 --- Of stainless steel

kg. 15% -
  --- Other :      
7325 99 91 ---- Rudders for ships or boats kg. 15% -
7325 99 92 ---- Drain covers kg. 15% -
7325 99 93 ---- Plates and frames for sewage water or similar system  kg. 15% -
7325 99 99 ---- Other kg. 25% -
7326 OTHER ARTICLES OF IRON OR STEEL      
  - Forged or stamped, but not further worked :      
7326 11 00 -- Grinding balls and similar articles for mills kg. 15% -
7326 19 -- Other :      
7326 19 10 --- For automobiles and earth moving equipments kg. 15% -
7326 19 90 --- Other kg.  25% 
7326 20 - Articles of iron or steel wire :      
7326 20 10 --- Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws kg. 15%
7326 20 90 --- Other kg. 15% -
7326 90 - Other :      
7326 90 10 --- Belt lacing of steel kg. 15% -
7326 90 20 --- Belt fasteners for machinery belts kg. 15% -
7326 90 30 --- Drain covers, plates, and frames for sewages, water or similar system kg. 15% -
7326 90 40 --- Enamelled iron ware kg. 15% -
7326 90 50 --- Grinding media balls and cylpebs kg. 15% -
7326 90 60 --- Manufactures of stainless steel kg. 15% -
7326 90 70 --- Articles of clad metal kg. 15% -
7326 90 80 --- Parts of ships, floating structure and vessels (excluding hull, propellers and paddle-wheels) kg. 15%
  --- Other :      
7326 90 91 ---- Shanks kg. 15% -
7326 90 99 ---- SIM socket/Other Mechanical items (Metal) for use in manufacture of cellular mobile phones kg. 25% -

ADDITIONAL DUTY-LEVY & EXEMPTIONS Additional Duty Rules, 1976

[Notfn. No. 356/76-Cus. dt. 2.8.1976 as amended by Notfn. No. 126/95].

The Central Government makes the following rules, namely:-

1. Short title and commencement-

(a) These rules may be called the Additional Duty Rules, 1976. They shall come into force on the date of their publication in the Official Gazette.

2. Levy of additional duty-

For the purpose of sub-section (3)of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the additional duty leviable on any imported article specified in column (2) ofthe Table annexed hereto shall be equal to the excise duty for the time being leviable on the material specified in the corresponding entry in column (3) of the said Table to the extent that material is used in the manufacture of the Imported article.

Table

S.No. Name of article Name of material
(1) (2) (3)
1 Omitted.  
2 Stainless steel manufactures for household use. Stainless Steel.

Additional Duty on synthetic fabrics and stainless steel manufacture.

[Notfn. No.357/76-Cus. dt. 2.8.1976 as amended by Notfn. No.125/95].

The articles specified in the Schedule annexed hereto shall be liable to such additional duty as may be determined in accordance with the Additional Duty Rules, 1976.

SCHEDULE

S.No. Name of article
(1) (2)
1 Omitted.
2 Stainless steel manufactures for household use.

Safeguard duty on imports of Seamless Pipes and Tubes into India.

[Notfn. No.2/2014-Cus. dt. 13.8.2014]

Whereas, in the matter of import of Tubes, Pipes and Hollow Profiles, Seamless of iron, alloy or nonalloy steel (other than cast iron and stainless steel) whether hot finished or cold drawn or cold rolled, of external diameter not exceeding 273.1 mm (Outer Diameter) with the tolerance as specified under relevant standards (hereinafter referred to as Seamless Pipes and Tubes ), falling under tariff items 73041910, 73041920, 73041990, 73042310, 73042390, 73042910,73042990,73043111, 73043119, 73043121, 73043129, 73043131, 73043139, 73043911, 73043919, 73043921, 73043929, 73043931,73043939,73045110, 73045120, 73045130, 73045910, 73045920, 73045930 and 73049000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Director General (Safeguard), in his final findings, published vide number G.S.R. 180 (E), dated the 11 th March, 2014, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 11 th March, 2014, has come to the conclusion that increased imports of Seamless Pipes and Tubes into India has caused serious injury to the domestic producers of Seamless Pipes and Tubes , necessitating the imposition of safeguard duty on imports of Seamless Pipes and Tubes into India, and accordingly has recommended the imposition of safeguard duty on imports of the Seamless Pipes and Tubes into India.

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the Customs Tariff Act, read with rules 12, 14 and 17 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the said findings of the Director General (Safeguard), hereby imposes on Seamless Pipes and Tubes falling under aforesaid tariff items to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:-

    (a) twenty per cent. ad valorem when imported during the period from 13th August, 2014 to 12th August,

    2015 (both days inclusive);

    (b) ten per cent. ad valorem when imported during the period from 13th August, 2015 to 12th August,

    2016 (both days inclusive); and

    (c) five per cent. ad valorem when imported during the period from 13th August, 2016 to 12th February, 2017.

    2. Nothing contained in this notification shall apply to imports of Seamless Pipes and Tubes from countries notified as developing countries under clause (a) of sub-section (6) of section 8B of the Customs Tariff Act, other than the People's Republic of China .

    Note: For the purpose of this notification, Seamless Pipes and Tubes does not include-

    (i) Seamless alloy-steel pipes, tubes and hollow profiles of specification ASTM A213/ASME SA 213 and ASTM A335 /ASME SA 335 or equivalent BIS/DIN/BS/EN or any other equivalent specifications;

    (ii) Non API and Patented Premium Joints/Premium Connections/Premium Threaded Tubes and Pipes of grades Q-125, 13CR, L-80, P110, C-90, C-95, T-90 and T-95;

    (iii) All 13 Chromium (13CR) Grades Tubes and Pipes not included in item (ii) above; and

    (iv) Drill Collars.