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Notes


Chapter Notes

1. 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 of 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 7502), 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:



i) - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width.



ii) - 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 7506 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.


Other Notes : Year 2010


a. Basic Customs Duty - In this chapter Reference of Customs Tariff Notification No. 21/01.03.2002

b. Additional Duty - In this chapter 10% is by corresponding heading in central Excise Tariff Schedule.

c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.

d. Nickle Powder and flakes 75040000 is Restricted


 


Other Notes : Year 2009


a. Basic Customs Duty - In this chapter Reference of Customs Tariff Notification No. 21/01.03.2002

b. Additional Duty - In this chapter 8% is by corresponding heading in central
Excise Tariff Schedule.

c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.

d. Nickle Powder and flakes 75040000 is Restricted


Other Notes : Year 2008


a. Basic Customs Duty - In this chapter Reference of Customs Tariff Notification No. 21/01.03.2002

b. Additional Duty - In this chapter is by corresponding heading in central Excise Tariff Schedule.

c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2007


a. Basic Customs Duty - In this chapter Reference of Customs Tariff Notification No. 21/01.03.2002

b. Additional Duty - In this chapter is by corresponding heading in central Excise Tariff Schedule.

c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2006


a. Nickle Scrap : Apart from 7404, Please see Chapter end also for notes on the subject for prohibitions and restrition. Import Policy covers mainly scrap from the environment point of view.

B. additional duty - in this chapter is by corresponding heading in Central Excise Tariff Schedule.

C. Education Cess (EC) of 2% on the aggregate of excise and customs duties under Section 91(1) of finance Act 2004 applicable on all goods in this chapter.



 

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What is New?

Date: 03-12-2024
Notification No. 48 /2024-Customs
Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

Date: 18-11-2024
NOTIFICATION No. 26/2024–Central Tax
Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand

Date: 13-11-2024
Notification No. 77/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 30-10-2024
Notification No. 73/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 29-10-2024
NOTIFICATION No.71/2024- Customs (N.T.)
Notifying Ultapani LCS route Road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994

Date: 23-10-2024
Notification No. 70/2024–Customs (N.T)
"Notification under Section 28A of Customs Act, 1962 for Non-Levy of Customs Duty on the import of Simply Sawn Diamonds

Date: 23-10-2024
Notification No. 69/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 22-10-2024
Notification No. 46/2024-Customs
[F. No. 190354/167/2024-TRU]

Date: 18-10-2024
NOTIFICATION No. 67/2024-Customs (N.T.)
"Notification of Yogayatan Port, Maharashtra as Customs Seaport" and it was issued under Section 7(1)(a) of Customs Act, 1962

Date: 15-10-2024
Notification No. 66/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg



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