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Notes


Chapter Introduction (Excise)

1. This Chapter does not cover:



  1. slag or similar industrial waste prepared as macadam (heading 2517);

  2. natural magnesium carbonate (magnesite), whether or not calcined (heading 2519 );

  3. sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710 ) ;

  4. basic slag of Chapter 31;

  5. slag wool, rock wool or similar mineral wools (heading 6806) ;

  6. waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or

  7.  copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings 2601 to 2617, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes.Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.


3. Heading 2620 applies only to:



  1. ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); an

  2. ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

4. In relation to product of this Chapter, the process of converting ores into concentrates shall amount to "manufacture".


 

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Date: 04-11-2025
Notification No.73/2025-Customs (N.T.)
Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2025 by amendment of Principal Notification No. 68/2019-Customs (N.T.) dated 30th September, 2019

Date: 31-10-2025
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Date: 30-10-2025
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Date: 30-10-2025
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Date: 30-10-2025
NOTIFICATION No. 70/2025-Customs (N.T.)
Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025

Date: 30-10-2025
NOTIFICATION No. 71/2025-Customs (N.T.)
Conditions, where no revision allowed under Section 18A

Date: 23-10-2025
NOTIFICATION No. 66/2025 - Customs (N.T.)
Notification of ICD Malur, Kolar District, Karnataka u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962.

Date: 18-10-2025
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Seeks to extend date of filing GSTR-3B.

Date: 15-10-2025
Notification No. 65/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 09-10-2025
Notification No. 64/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver



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