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Notes


Chapter Notes

1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.


2. This Chapter does not cover :


(a) Sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802);


(b) Earth colours containing 70 percent or more by weight of combined iron evaluated at Fe2O3 (heading 2821);


(c) Medicaments and other products of Chapter 30;


(d) Perfumery, cosmetic or toilet preparations (Chapter 33);


(e) Setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);


(f) Precious or semi-precious stones (heading 7102 or 7103);


(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);


(h) Billiard chalks (heading 9504); or


(i) Writing or drawing chalks and tailors’ chalks (heading 9609).


3. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517.


4. Heading 2530 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.


Other Notes : Year 2010


HS Classification Changes in Year 2007 - In Hs codes 2506, 2513, 2516, 2524, and 2529 and their entries substituted by finance act, 2006.


Basic Duty - BD applicable in this chapter ref. by S.No. 517 of 21/01.03.2002.


Additional Duty - In sub-Heading 2501 to 2514, 2516 to 2522 and 2524 to 2530 - NIL by central Excise Tariff Schedule Heading 2501, 2503 and 2505. for other headings additional duty notes are given in respective headings.   Please see Additional Duty (CVD ) Note.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


 


Other Notes : Year 2009


HS Classification Changes in Year 2007 - In Hs codes 2506, 2513, 2516, 2524, and 2529 and their entries substituted by finance act, 2006.


Basic Duty - BD applicable in this chapter ref. by S.No. 517 of 21/01.03.2002.


Additional Duty - In sub-Heading 2501 to 2514, 2516 to 2522 and 2524 to 2530 - NIL by central Excise Tariff Schedule Heading 2501, 2503 and 2505. for other headings additional duty notes are given in respective headings.   Please see Additional Duty (CVD ) Note.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2008


HS Classification Changes in Year 2007 - In Hs codes 2506, 2513, 2516, 2524, and 2529 and their entries substituted by finance act, 2006.


Basic Duty - BD applicable in this chapter ref. by S.No. 517 of 21/01.03.2002.


Additional Duty - In sub-Heading 2501 to 2514, 2516 to 2522 and 2524 to 2530 - NIL by central Excise Tariff Schedule Heading 2501, 2503 and 2505. for other headings additional duty notes are given in respective headings.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2007


HS Classification Changes in Year 2007 - In Hs codes 2506, 2513, 2516, 2524, and 2529 and their entries substituted by finance act, 2006.


Basic Duty - BD applicable in this chapter ref. by S.No. 517 of 21/01.03.2002.


Additional Duty - In sub-Heading 2501 to 2514, 2516 to 2522 and 2524 to 2530 - NIL by central Excise Tariff Schedule Heading 2501, 2503 and 2505. for other headings additional duty notes are given in respective headings.


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 Duty : In this chapter by Sl. No. 1 of Customs Notification 13/01.03.2006 for marble (2515), granite(2516), Cement(2523) and asbestos(2524), others in the chapter by Sno. 517 of 21/01.03.2002 inserted by 11/01.03.2006.


b. Additional duty : in heading 25.01 to 25.14 to 25.22 and 25.24 to 25.30 - Nil by Central Excise Tariff Schedule heading 25.01, 25.03 and 25.06, For other heading additional duty notes are given in respective headings.


c. Education Cess : EC of 2% on the aggregate of excise and customs duties under section 91910 of Finance Act 2004 applicable on all goods in this Chapter.


d. Bis Licence : Only required for specified grades of cement.


e. Additional Duty on Cement : Ref. Cet schedule 2502) - Portland cement : Rs. 400 per tones. Cement clinker - Rs. 350 per tone. White cement, aluminous cement, High alumina refractory cement, Cement other types 16%. Cement clinkers excise duty raised to Rs. 350 per tone by Finance Bill 2005 w.e.f. 01.03.2005. MRP Bases Assessment : Valuation for the purpose of additional duty in this heading is based on MRP(Maximum Retail Price) declaration on the package.]

 

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What is New?

Date: 21-01-2021
Notification No.05/2021 - Customs (N.T.)
Exchange rate Notification No.05/2021-Cus (NT) dated 21.1.2021.

Date: 19-01-2021
Circular No. 1077/01/2021 - CX
Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg.

Date: 18-01-2021
Notification No. 8/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 18-01-2021
Notification No. 7/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 15-01-2021
Trade Notice No. 38/2020-21
Introduction of online e-PRC System for Application seeking Policy/Procedure relaxation in terms of Para 2.58 of FTP 2015-20

Date: 14-01-2021
Circular No.01/2021-Customs
Transhipment of Import & Export Cargo via Sri Lanka and Bangladesh-Waiver of bank guarantee –reg.

Date: 14-01-2021
Instruction No.01/2021-Customs
Requirement of filing of Bill of Coastal Goods (BCG) –reg.

Date: 14-01-2021
Notification No. 04/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 14-01-2021
Notification No. 05/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 12-01-2021
Notification No. 02/2021 - Central Tax
Seeks to make amendment (2021) to CGST Rules, 2017.



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