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Central Excise - Zinc 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 : 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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ch 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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ve 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 thicknes .....

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ickness, 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 7905, 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, .....

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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. SUB-HEADING NOTE: In this Chapter, the following expressions have the meanings hereby assigned to them: (a) .....

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in at least 85% by weight of metallic zinc. - 7901 - 7901 - UNWROUGHT ZINC - Zinc, not alloyed : - 7901 11 00 - 79011100 - Containing by weight 99.99% or more of zinc - kg. - 7901 12 00 - 79011200 - Containing by weight less than 99.99% of zinc - kg. - 7901 20 - 790120 - Zinc alloys : - 7901 20 10 - 79012010 - Mozak or alloys of zinc and aluminium containing not less than 94% by weight of zinc - kg. - 7901 20 90 - 79012090 - OTHER - kg. - 7902 - 7902 - ZINC WASTE AND SCRAP - 7902 00 - 790200 - Z .....

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