Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Central Excise - Aluminium and articles thereof

Central Excise - SECTION XV BASE METALSANDARTICLES OF BASE METAL (CHAPTER 72 to CHAPTER 83) 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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ple, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings); (l) articles of Chapter 95 (for example, toys, games, sports requisites); or (m) hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles). 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; (b) spring .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

8 to 81. 3. Throughout this Schedule, the expression base metals means : Iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybde-num, 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 micro-scopic heterogeneous combination of a metallic compone .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 classifi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(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: metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

apter, 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 p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

have not thereby assumed the character of articles or 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 trimmin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 7601), coiled or not, of solid rectangular (other than square) cross-section with or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, 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), eq .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

led, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. 1[2. In relation to products of heading 7608, the process of drawing or redrawing shall amount to manufacture ] 3. In relation to the products of heading 7607, the process of cutting, slitting and printing of aluminium foils shall amount to manufacture . SUB-HEADING NOTES: 1. In this Chapter, the following expressions have the meanings hereby assigned to them: (a) Aluminium, not alloyed Metal containing by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

minium alloys Metallic substances in which aluminium predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing Table; or (ii) the total content by weight of such other elements exceeds 1%. 2. Notwithstanding the provisions of Clause (c) of Note 1 of this Chapter, for the purposes of sub-heading 7616 91, the term wire applie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alloys : - 7601 20 10 - 76012010 - Ingots - kg. - 7601 20 20 - 76012020 - Billets - kg. - 7601 20 30 - 76012030 - Wire bars - kg. - 7601 20 40 - 76012040 - Wire rods - kg. - 7601 20 90 - 76012090 - Other - kg. - 7602 - 7602 - ALUMINIUM WASTE AND SCRAP - 7602 00 - 760200 - Aluminium waste and scrap : - 7602 00 10 - 76020010 - Aluminium scrap, namely the following : clean aluminium lithographic sheets covered by ISRI code word ‘Tablet’; new, clean aluminium lithographic sheets covered by ISRI cod .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

scrap covered by ISRI code word ‘Taldon’; briquetted aluminium used beverage can (UBC) scrap covered by ISRI code word ‘Taldork’; painted siding covered by ISRI code word ‘Tale’; coated scrap covered by ISRI code word ‘Talent’; aluminium scrap radiators covered by ISRI code word ‘Talk’; E.C. aluminium nodules covered by ISRI code word ‘Tall’; new pure aluminium wire and cable covered by ISRI code word ‘Talon’; new mixed aluminium wire and cable covered by ISRI code word ‘Tann’; Old pure alumini .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aluminium foil covered by ISRI code word Tetra'; old aluminium foil covered by ISRI code word ‘Testy’; aluminium grindings covered by ISRI code word ‘Thigh’; sweated aluminium covered by ISRI code word ‘Throb’; segregated new aluminium alloy clippings and solids covered by ISRI code word ‘Tooth’; mixed new aluminium alloy clippings and solids covered by ISRI code word ‘Tough’; segregated new aluminium castings, forgings and extrusions covered by ISRI code word ‘Tread’; aluminium auto casting .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

SRI code word Thirl'; new production aluminium extrusions covered by ISRI code word Tata'; all aluminium radiators from automobiles covered by ISRI code word Tally'; aluminium extrusions '10/10' covered by ISRI code word Toto'; aluminium extrusions dealer grade covered by the word 'Tutu'; - kg. - 7602 00 90 - 76020090 - Other waste and scrap - kg. - 7603 - 7603 - ALUMINIUM POWDERS AND FLAKES - 7603 10 - 760310 - Powders of non-lamellar structure : - 7603 10 10 - 7 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

6042100 - Hollow profiles - kg. - 7604 29 - 760429 - Other : - 7604 29 10 - 76042910 - Hard drawn bare aluminium conductors steel re-inforced (A.C.S.R.) - kg. - 7604 29 20 - 76042920 - Wire rods - kg. - 7604 29 30 - 76042930 - Bars and rods, other than wire rods - kg. - 7604 29 90 - 76042990 - Other - kg. - 7605 - 7605 - ALUMINIUM WIRE - Of aluminium, not alloyed : - 7605 11 00 - 76051100 - Of which the maximum cross-sectional dimension exceeds 7 mm - kg. - 7605 19 - 760519 - Other : - 7605 19 1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- kg. - 7606 - 7606 - ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 M M - Rectangular (including square) : - 7606 11 - 760611 - Of aluminium, not alloyed : - 7606 11 10 - 76061110 - Electrolytic plates or sheets - kg. - 7606 11 90 - 76061190 - Other - kg. - 7606 12 00 - 76061200 - Of aluminium alloys - kg. - Other : - 7606 91 - 760691 - Of aluminium, not alloyed : - 7606 91 10 - 76069110 - Circles - kg. - 7606 91 20 - 76069120 - Electrolytic plates or sheets - kg. - 7606 91 9 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ther - kg. - 7607 19 - 760719 - Other : - 7607 19 10 - 76071910 - Ordinarily used for tea chest lining - kg. - Other : - 7607 19 91 - 76071991 - Plain - kg. - 7607 19 92 - 76071992 - Embossed - kg. - 7607 19 93 - 76071993 - Perforated or cut-to-shape - kg. - 7607 19 94 - 76071994 - Coated - kg. - 7607 19 95 - 76071995 - Printed - kg. - 7607 19 99 - 76071999 - Other - kg. - 7607 20 - 760720 - Backed : - 7607 20 10 - 76072010 - Ordinarily used for tea chest lining - kg. - 7607 20 90 - 76072090 - O .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES - 7610 10 00 - 76101000 - DOORS, WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS - KG. - 7610 90 - 761090 - Other : - 7610 90 10 - 76109010 - Structures - kg. - 7610 90 20 - 76109020 - Parts of structures, not elsewhere specified - kg. - 7610 90 30 - 76109030 - Aluminium plates, rods, profiles, tubes and the like, prepared for use in structur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

AS), OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT - 7612 10 - 761210 - Collapsible tubular containers : - 7612 10 10 - 76121010 - Plain - kg. - 7612 10 20 - 76121020 - Lacquered - kg. - 7612 10 30 - 76121030 - Printed - kg. - 7612 10 90 - 76121090 - Other - kg. - 7612 90 - 761290 - Other : - 7612 90 10 - 76129010 - Plain - kg. - 7612 90 20 - 76129020 - Lacquered - kg. - 7612 90 30 - 76129030 - Printed - kg. - 7612 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- kg. - 7613 00 29 - 76130029 - Other - kg. - Other : - 7613 00 91 - 76130091 - Plain - kg. - 7613 00 92 - 76130092 - Lacquered - kg. - 7613 00 93 - 76130093 - Printed - kg. - 7613 00 99 - 76130099 - Other - kg. - 7614 - 7614 - STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED - 7614 10 00 - 76141000 - WITH STEEL CORE - KG. - 7614 90 00 - 76149000 - OTHER - KG. - 7615 - 7615 - TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF ALUMINIUM; P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version