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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION V. MINERAL PRODUCTS

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION V

MINERAL PRODUCTS

CHAPTER 25

Salt; sulphur; earths and stone; plastering materials, lime and cement

NOTES:

1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2. This Chapter does not cover :

(a) sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802);

(b) earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 2821);

(c) medicaments and other products of Chapter 30;

(d) perfumery, cosmetic or toilet preparations (Chapter 33);

(e) dolomite ramming mix (heading 3816);

(f) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);

(g) precious or semi-precious stones (heading 7102 or 7103);

(h) cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);

(ij) billiard chalks (heading 9504); or

(k) writing or drawing chalks and tailors' chalks (heading 9609).

3. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517.

4. Heading 2530 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

SUPPLIMENTARY NOTE:

In heading 2523, "sagol" means cement obtained by heating limestone and burnt coal in a kiln; and "ashmoh" means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

Tariff Item

Description of goods Unit Rate of duty
Standard Preferential Areas
(1) (2) (3) (4) (5)
2501 SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE FLOWING AGENTS; SEA WATER      
2501 00 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water :      
2501 00 10 --- Common salt (including iodised salt) kg. 5% -
2501 00 20 --- Rock salt kg. 5% -
2501 00 90 --- Other kg. 5% -
2502 00 00 UNROASTED IRON PYRITES kg. 5% -
2503 SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR, PRECIPITATED SULPHUR AND COLLODIAL SULPHUR      
2503 00 - Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur :      
2503 00 10 --- Sulphur recovered as by-product in refining of crude oil kg. 2.5% -
2503 00 90 --- Other kg. 5% -
2504 NATURAL GRAPHITE      
2504 10 - In powder or in flakes :      
2504 10 10 --- Graphite, crystalline kg. 5% 10%
2504 10 20 --- Graphite, amorphous kg. 5% 10%
2504 10 90 --- Other kg. 5% 10%
2504 90 - Other :      
2504 90 10 --- Graphite, micronised kg. 5% 10%
2504 90 90 --- Other kg. 5% 10%
2505 NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26      
2505 10 - Silica sands and quartz sands:      
  --- Silica sands :      
2505 10 11 ---- Processed (white) kg. 5% -
2505 10 12 ---- Processed (brown) kg. 5% -
2505 10 19 ---- Other kg. 5% -
2505 10 20 --- Quartz sands kg. 5% -
2505 90 00 - Other kg. 5% -
2506 QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE      
2506 10 - Quartz:      
2506 10 10 --- In lumps kg. 5% -
2506 10 20 --- In powder kg. 5% -
2506 20 - Quartzite :      
2506 20 10 --- In lumps kg. 5% -
2506 20 20 --- In powder kg. 5% -
2506 20 90 --- Other kg. 5% -
2507 KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED      
2507 00 - Kaolin and other kaolinic clays, whether or not calcined :      
2507 00 10 --- Crude kg. 5% -
  --- Other:      
2507 00 21 ---- Pharmaceutical grade kg. 5% -
2507 00 22 ---- Ceramic grade kg. 5% -
2507 00 29 ---- Other kg. 5% -
2508 OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS      
2508 10 - Bentonite :      
2508 10 10 --- Crude kg. 5% -
2508 10 90 --- Other (includes processed and ground) kg. 5% -
2508 30 - Fire clay :      
2508 30 10 --- Non-plastic kg. 5% -
2508 30 20 --- Semi-plastic kg. 5% -

2508 30 30 --- Plastic kg. 5% -
2508 30 90 --- Other kg. 5% -
2508 40 - Other clays :      
2508 40 10 --- Ball clay kg. 5% -
2508 40 20 --- Earth clay kg. 5% -
2508 40 90 --- Other kg. 5% -
2508 50 - Andalusite, kyanite and sillimanite:      
2508 50 10 --- Andalusite kg. 5% -
  --- Kyanite :      
2508 50 21 ---- Crude, other than calcined kg. 5% -
2508 50 22 ---- Processed, other than calcined (washed or ground or screened or beneficiated) kg. 5% -
2508 50 23 ---- Calcined kg. 5% -
  --- Sillimanite :      
2508 50 31 ---- Lumps kg. 5% -
2508 50 32 ---- Fines (including sand) kg. 5% -
2508 50 39 ---- Other kg. 5% -
2508 60 00 - Mullite kg. 5% -
2508 70 00 - Chamotte or dinas earths kg. 5% -
2509 00 00 CHALK kg. 5% -
2510 NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK      
2510 10 - Unground :      
2510 10 10 --- Natural calcium phosphate kg. 2.5% -
2510 10 20 --- Natural aluminium calcium phosphate kg. 2.5% -
2510 10 30 --- Natural calcium phosphate apatite kg. 2.5% -
2510 10 90 --- Other kg. 2.5% -
2510 20 - Ground :      
2510 20 10 --- Natural calcium phosphates kg. 2.5% -
2510 20 20 --- Natural aluminium calcium phosphate kg. 2.5% -
2510 20 30 --- Natural calcium phosphates apatite kg. 2.5% -
2510 20 90 --- Other kg. 2.5% -
2511 NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF HEADING 2816      
2511 10 - Natural barium sulphate (barytes):      
2511 10 10 --- Lumps kg. 5% -
2511 10 20 --- Powder kg. 5% -
2511 10 90 --- Other kg. 5% -
2511 20 00 - Natural barium carbonate (witherite) kg. 5% -
2512 - SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS      
2512 00 - Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less :      
2512 00 10 --- Kieselguhr kg. 5% -
2512 00 20 --- Tripolite kg. 5% -
2512 00 30 --- Diatomite kg. 5% -
2512 00 90 --- Other kg. 5% -
2513 PUMICE STONES; EMERY; NATURAL CORUNDUM, NTURAL GARNET AND OTHER NATRUAL ABRASIVES, WHETHER OR NOT HEAT-TREATED      
2513 10 00 - Pumice stone kg. 5% -
2513 20 - Emery, natural corundum, natural garnet and other natural abrasives :      
2513 20 10 --- Emery kg. 5% -
2513 20 20 --- Natural corundum kg. 5% -
2513 20 30 --- Natural garnet kg. 5% -
2513 20 90 --- Other kg. 5% -
2514 00 00 SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE kg. 5% -
2515 MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CALCAREOUS MONUMENTAL OR BUILDING STONE OF AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE      
  - Marble and travertine :

     
2515 11 00 -- Crude or roughly trimmed kg. 10% -
2515 12 -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape :      
2515 12 10 --- Blocks kg. 10% -
2515 12 20 --- Slabs kg. 10% -
2515 12 90 --- Other kg. 10% -
2515 20 - Ecaussine and other calcareous monumental or building stone; alabaster :      
2515 20 10 --- Alabaster kg. 10% -
2515 20 90 --- Other kg. 10% -
2516 GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE      
  - Granite :      
2516 11 00 -- Crude or roughly trimmed kg. 10% -
2516 12 00 -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape kg. 10% -
2516 20 00 - Sandstone kg. 10% -
2516 90 - Other monumental or building stone :      
2516 90 10 --- Pakur stone kg. 10% -
2516 90 20 --- Stone boulders kg. 10% -
2516 90 90 --- Other kg. 10% -
2517 PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT-TREATED; MACADAM OF SLAG, DROSS OR SIMILAR INDUSTRIAL WASTE, WHETHER OR NOT INCORPORATING THE MATERIALS CITED IN THE FIRST PART OF THE HEADING; TARRED MACADAM; GRANULES, CHIPPINGS AND POWDER, OF STONES OF HEADING 2515 OR 2516, WHETHER OR NOT HEAT-TREATED      
2517 10 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated :      
2517 10 10 --- Pakur stone, crushed or broken kg. 5% -
2517 10 20 --- Flint kg. 5% -
2517 10 90 --- Other kg. 5% -
2517 20 00 - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in sub-heading 2517 10 kg. 5% -
2517 30 00 - Tarred macadam kg. 5% -
  - Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated :      
2517 41 00 -- Of marble kg. 5% -
2517 49 00 -- Other kg. 5% -
2518 DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED, INCLUDING DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE      
2518 10 00 - Dolomite not calcined or sintered kg. 10% -
2518 20 00 - Calcined or sintered dolomite kg. 10% -
2518 30 00 - Omitted w.e.f. 01-01-2022      
2519 NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED MAGNESIA; DEAD-BURNED (SINTERED) MAGNESIA, WHETHER OR NOT CONTAINING SMALL QUANTITIES OF OTHER OXIDES ADDED BEFORE SINTERING; OTHER MAGNESIUM OXIDE, WHETHER OR NOT PURE      
2519 10 00 - Natural magnesium carbonate (magnesite) kg. 5% -
2519 90 - Other:      
2519 90 10 --- Fused magnesia (natural) kg. 5% -
2519 90 20 --- Dead-burnt (sintered) magnesia kg. 5% -
2519 90 30 --- Magnesium calcined (other than dead-burnt) not elsewhere specified or included kg. 5% -
2519 90 40 --- Magnesium oxide kg. 5% -
2519 90 90 --- Other kg. 5% -
2520 GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER OR NOT COLOURED, WITH OR WITHOUT SMALL QUANTITIES OF ACCELERATORS OR RETARDERS      
2520 10 - Gypsum; anhydrite :      
2520 10 10 --- Natural kg. 2.5% -
2520 10 20 --- Marine kg. 2.5% -
2520 10 90 --- Other kg. 2.5% -
2520 20 - Plasters:      
2520 20 10 --- Calcined kg. 5% -
2520 20 90 --- Other kg. 5% -
2521 - LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONES, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT      
2521 00 - Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement:      
2521 00 10 --- Limestone flux (L.D., below 1% SiO2) kg. 5% -
2521 00 90 --- Other kg. 5% -
2522 QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825      
2522 10 00 - Quicklime kg. 5% -
2522 20 00 - Slaked lime kg. 5% -
2522 30 00 - Hydraulic lime kg. 5% -
2523 PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS      
2523 10 00 - Cement clinkers kg. 10% -
  - Portland cement:      
2523 21 00 -- White cement, whether or not artificially coloured kg. 10% -
2523 29 -- Other :      
2523 29 10 --- Ordinary portland cement, dry kg. Free -
2523 29 20 --- Ordinary portland cement, coloured kg. Free -
2523 29 30 --- Portland pozzolana Cement kg. Free -
2523 29 40 --- Portland slag cement kg. Free -
2523 29 90 --- Other kg. Free -
2523 30 00 - Aluminous cement kg. 10% -
2523 90 - Other hydraulic cements:      
2523 90 10 --- Sagol; ashmoh kg. 10% -
2523 90 20 --- High alumina refractory cement kg. 10% -
2523 90 90 --- Other kg. 10% -
2524 ASBESTOS      
2524 10 10 - Crocidolite kg. 10% -
2524 90 - Other      
  --- In rock form:      
2524 90 11 ---- Chrysotile kg. 10% -
2524 90 12 ---- Amphibole kg. 10% -
2524 90 13 ---- Crysolite kg. 10% -
2524 90 14 ---- Amosite kg. 10% -
2524 90 19 ---- Other kg. 10% -
  --- Fibre raw, beaten or washed or graded to length :      
2524 90 21 ---- Chrysotile kg. 10% -
2524 90 22 ---- Amphibole kg. 10% -
2524 90 23 ---- Crysolite kg. 10% -
2524 90 24 ---- Amosite kg. 10% -
2524 90 29 ---- Other kg. 10% -
  --- Flakes or powder:      
2524 90 31 ---- Chrysotile kg. 10% -
2524 90 32 ---- Amphibole kg. 10% -
2524 90 33 ---- Crysolite kg. 10% -
2524 90 34 ---- Amosite kg. 10% -
2524 90 39 ---- Other: kg. 10% -
  --- Other:      
2524 90 91 ---- Waste kg. 10% -
2524 90 99 ---- Other kg. 10% -
2525 MICA, INCLUDING SPLITTINGS; MICA WASTE      
2525 10 - Crude mica and mica rifted into sheets or splittings:      
2525 10 10 --- Mica blocks kg. 5% -
2525 10 20 --- Condensor films trimmed but not cut to shape kg. 5% -
2525 10 30 --- Mica splittings, book form kg. 5% -
2525 10 40 --- Mica splittings, loose kg. 5% -
2525 10 90 --- Other kg. 5% -
2525 20 - Mica powder :      
2525 20 10 --- Mica flakes, 2.20 mesh kg. 5% -
2525 20 20 --- Mica powder, dry ground kg. 5% -
2525 20 30 --- Mica powder, micronised kg. 5% -
2525 20 40 --- Mica powder, wet ground kg. 5% -
2525 20 50 --- Mica powder, calcined kg. 5% -
2525 20 90 --- Other kg. 5% -
2525 30 - Mica waste :      
2525 30 10 --- Mica mine scrap and waste kg. 5% -
2525 30 20 --- Mica factory scrap kg. 5% -
2525 30 30 --- Mica cuttings book form kg. 5% -
2525 30 90 --- Other kg. 5% -
2526 NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; TALC      
2526 10 - Not crushed, not powdered :      
2526 10 10 --- Steatite (soap stone, etc.) block kg. 5% -
2526 10 20 --- Steatite (soap stone, etc.) lumps kg. 5% -
2526 10 90 --- Other kg. 5% -
2526 20 00 - Crushed or powdered kg. 5% -
2528 NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT      
2528 00 - Natural borates and concentrates thereof (Whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight:      
2528 00 10 --- Natural sodium borates and concentrates thereof (whether or not calcined) kg. 2.5% -
2528 00 20 --- Natural boric acid containing not more than 85% of H3BO3 ( calculated on the dry weight ) kg. 2.5% -
2528 00 30 --- Natural calcium borates and concentrates thereof (whether or not calcined) kg. 2.5% -
2528 00 90 --- Other kg. 2.5% -
2529 FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; FLUORSPAR      
2529 10 - Feldspar :      
2529 10 10 --- Lumps kg. 5% -
2529 10 20 --- Powder kg. 5% -
  - Fluorspar :      
2529 21 00 -- Containing by weight 97% or less of calcium fluoride kg. 5% -
2529 22 00 -- Containing by weight more than 97% of calcium fluoride kg. 5% -
2529 30 00 - Leucite; nepheline and nepheline syenite kg. 5% -
2530 MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED      
2530 10 - Vermiculite, perlite and chlorites, unexpanded :      
2530 10 10 --- Vermiculite kg. 5% -
2530 10 20 --- Perlite kg. 5% -
2530 10 90 --- Others (including powder) kg. 5% -
2530 20 00 - Kieserite, epsomite (natural magnesium sulphates) kg. 5% -
2530 90 - Other :      
2530 90 10 --- Meerschaum (whether or not in polished pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding jet kg. 5% -
2530 90 20 --- Natural arsenic sulphides (such as orpiment) kg. 5% -
2530 90 30 --- Calcite kg. 5% -
2530 90 40 --- Ores and concentrates of rare earth metals kg. 5% -
2530 90 50 --- Wollastonite kg. 5% -
2530 90 60 --- Earth colour ochre, crude kg. 5% -
2530 90 70 --- Other processed earth colour ochre kg. 5% -
  --- Other :   5%  
2530 90 91 ---- Strontium sulphate (natural ore) kg. 5% -
2530 90 99 ---- Other kg. 5% -