1.In this Chapter the following expressions have the meanings hereby assigned to
them:
(a) Refined copper
Metal containing at least 99.85 per cent by weight of copper; or Metal
containing at least 97.5 per cent by weight of copper, provided that the content
by weight of any other element does not exceed the limit specified in the
following table:
TABLE – Other elements |
Element
|
Limiting content % by weight |
|
Ag |
Silver |
0.25 |
As |
Arsenic |
0.5 |
Cd |
Cadmium |
1.3 |
Cr |
Chromium |
1.4 |
Mg |
Magnesium |
0.8 |
Pb |
Lead |
1.5 |
S |
Sulphur |
0.7 |
Sn |
Tin |
0.8 |
Te |
Tellurium |
0.8 |
Zn |
Zinc |
1.0 |
Zr |
Zirconium |
0.3 |
Other elements (*), each |
0.3 |
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys
Metallic substances other than unrefined copper in which copper predominates by
weight over each of the other elements, provided that:
i) the content by weight of at least one of the other elements is greater than
the limit specified in the foregoing table; or
ii) the total content by weight of such other elements exceeds 2.5 per cent.
( c) Master alloys
Alloys containing with other elements more than 10 per cent by weight of copper,
not usefully malleable and commonly used as an additive in the manufacture of
other alloys or as de-oxidants, de-sulphurising agents or for similar uses in
the metallurgy of non-ferrous metals. However, copper phosphide (phosphor
copper) containing more than 15 per cent by weight of phosphorous falls in
heading 2848.
(d) 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 or products of other headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to
facilitate their entry into machines for converting them into, for example,
drawing stock (wire-rod) or tubes, are however to be taken to be unwrought
copper of heading 7403.
(e) 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.
(f) 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.
In the case of heading 7414, however, the term “wire” applies only to products,
whether or not in coils, of any cross-sectional shape, of which no
cross-sectional dimension exceeds 6 mm.
(g) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 7403),
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 a 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 7409 and 7410 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, polished or coated,
provided that they do not thereby assume the character of articles or products
of other headings.
(h) 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 taken to be 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-section 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 5% for sub heading 7401 to 7410 by
serial number 332 and 333 and 7.5% for heading 7411 to 7419 by 21/01.03.2007,
previous to this, the duty was reduced to 7.5% from 10% by amending notification
11/01.03.2006.
b. Additional Duty - In this chapter 8% by corresponding headings in Central
excise Tariff Schedule. In cases where different duty applies, relevant
reference is given in the heading.
c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2009
a Basic Customs Duty - In this chapter 5% for sub heading 7401 to 7410 by
serial number 332 and 333 and 7.5% for heading 7411 to 7419 by 21/01.03.2007,
previous to this, the duty was reduced to 7.5% from 10% by amending notification
11/01.03.2006.
b. Additional Duty - In this chapter 8% by corresponding headings in Central
excise Tariff Schedule. In cases where different duty applies, relevant
reference is given in the heading.
c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2008
a Basic Customs Duty - In this chapter 5% for sub heading 7401 to 7410 by
serial number 332 and 333 and 7.5% for heading 7411 to 7419 by 21/01.03.2007,
previous to this, the duty was reduced to 7.5% from 10% by amending notification
11/01.03.2006.
b. Additional Duty - In this chapter by corresponding headings in Central
excise Tariff Schedule. In cases where different duty applies, relevant
reference is given in the heading.
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 5% for sub heading 7401 to 7410 by
serial number 332 and 333 and 7.5% for heading 7411 to 7419 by 21/01.03.2007,
previous to this, the duty was reduced to 7.5% from 10% by amending notification
11/01.03.2006.
b. Additional Duty - In this chapter by corresponding headings in Central
excise Tariff Schedule. In cases where different duty applies, relevant
reference is given in the heading.
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. Basic custom duty : - in this chapter by s.No. 339 of 13/01.03.2006
b. Copper and Brass Scrap : - Apart from 7404,
c. Additional duty - in this chapter by corresponding heading in central Excise
Tariff Schedule. In cases where different duty applies, relevant references is
given in the heading.
D. Education Cee (EC) :- of 2% on the aggregate of excise and customs duties
under Section 91(1) of
Finance Act 2004, applicable on all goods in the chapter. Impact of EC included
in additional duty and total duty with EC column.]