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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, .....

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e, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings); (l) articles of Chapter 95 (for example, toys, games, sports requisites); or 1[ (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 ;] 2. Throughout this Schedule, the expression parts of general use means : (a) articles of heading 7307, 7312, 7315, 7317 or 73 .....

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pter 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 micros .....

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t 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 .....

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on 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: metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such becaus .....

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amount to 'manufacture'. *************** AMENDMENT NOTES: 1. Substituted vide 8th schedule of FINANCE ACT, 2016 in the clause (m) of Note 1, before it was read as (m) hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles). - NOTE 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 cr .....

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ich 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. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform .....

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ave 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 thickne .....

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form 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. Headings 7606 and 7607 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, polis .....

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olygonal 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. 1[2. In relation to products of heading 7608, the process of drawing or redrawing shall amo .....

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lement Limiting content % by weight Fe + Si (iron plus silicon) Other elements (1), each 1 0.1(2) (1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn. (2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%. (b) Aluminium 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 e .....

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ance Act, 2010 - 7601 - 7601 - UNWROUGHT ALUMINIUM - 7601 10 - 760110 - Aluminium, not alloyed : - 7601 10 10 - 76011010 - Ingots - kg. - 7601 10 20 - 76011020 - Billets - kg. - 7601 10 30 - 76011030 - Wire bars - kg. - 7601 10 40 - 76011040 - Wire rods - kg. - 7601 10 90 - 76011090 - Other - kg. - 7601 20 - 760120 - Aluminium 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. .....

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/‘Tabor’; new aluminium can stock covered by ISRI code word ‘Take’; old can stock covered by ISRI code word ‘Talc’; shredded aluminium used beverages can (U) scrap covered by ISRI code word ‘Talcred’; densified aluminium used beverages can (UBC) scrap covered by ISRI code word ‘Taldack’; baled aluminium used beverage can (UBC) 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 .....

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ry’; segregated aluminium borings and turnings covered by ISRI code word ‘Teens’; mixed aluminium castings covered by ISRI code word ‘Telic’; mixed aluminium castings covered by ISRI code word ‘Tense’; wrecked airplane sheet aluminium covered by ISRI code word ‘Tepid’; new aluminium foil covered by ISRI code word ‘Terse’; new 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 alumin .....

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ers covered by ISRI code word Tweak ; burnt fragmentizer aluminium scrap (from automobile shredders) covered by ISRI code word Twire ; shredded non-ferrous scrap (predominantly aluminium) covered by ISRI code word Zorba ; aluminium drosses, spatterns, spellings, skimmings and sweepings covered by ISRI 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 .....

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luminium, not alloyed : - 7604 10 10 - 76041010 - Wire rods - kg. - 7604 10 20 - 76041020 - Bars and rods, other than wire rods - kg. - Profiles : - 7604 10 31 - 76041031 - Hollow - kg. - 7604 10 39 - 76041039 - Other - kg. - Of aluminium alloys : - 7604 21 00 - 76042100 - 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 .....

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05 21 00 - 76052100 - Of which the maximum cross-sectional dimension exceeds 7 mm - kg. - 7605 29 - 760529 - Other : - 7605 29 10 - 76052910 - Of which the maximum cross-sectional dimension exceeds 6 mm but does not exceed7 mm - kg. - 7605 29 90 - 76052990 - Other - 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 .....

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PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM - Not backed : - 7607 11 - 760711 - Rolled but not further worked : - 7607 11 10 - 76071110 - Ordinarily used for tea chest lining - kg. - 7607 11 90 - 76071190 - Other - 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 o .....

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UPLINGS, ELBOWS, SLEEVES) - kg. - 7610 - 7610 - ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES(FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR 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 .....

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INED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT - kg. - 7612 - 7612 - ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS (INCLUDING RIGID OR COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), 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 .....

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kg. - 7613 00 12 - 76130012 - Lacquered - kg. - 7613 00 13 - 76130013 - Printed - kg. - 7613 00 19 - 76130019 - Other - kg. - High pressure cylinders: - 7613 00 21 - 76130021 - Plain - kg. - 7613 00 22 - 76130022 - Lacquered - kg. - 7613 00 23 - 76130023 - Printed - 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 - STRANDE .....

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