This chapter does not cover;
(a) Slag or similar industrial waste prepared as macadam (heading 2517);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
( c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils(2710)
(d) Basic slag of chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading 6806);
(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112) or
(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV)
2. For the purposes of headings 2601 to 2617, the term "Ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3. Heading 2620 applies only to :
(a) Slag, Ash and residue of a kind used in industry either for the extraction of metals or as a basis for the manucture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621);and
(b) Slag, Ash and residues containing arsenic, whether or not containing metals, of a kind used either for the e extraction of arsenic or metals or for the manufacture of their chemical compounds.
Other Notes : Year 2010 HS Classification Changes in Year 2007 - In chapter Note No 3 the word
"Slag" inserted and sub Heading 2620 by finance act 2006.
Basic Duty - On ores and concentrates in heading 2601 to 2617 - 2% (By Reference 518 of 21/01.03.2002 as amended by 11/01.03.2006)
Additional duty - In sub-Headings 2601 to 2617 as Ores -
NIL,, Others- 8%,by reference S.No. 4 of CE-04/01.03.2006 read with Central Excise Tariff Schedule). Please see
Additional Duty (CVD ) Note.
Other Notes : Year 2009 HS Classification Changes in Year 2007 - In chapter Note No 3 the word
"Slag" inserted and sub Heading 2620 by finance act 2006.
Basic Duty - On ores and concentrates in heading 2601 to 2617 - 2% (By Reference 518 of 21/01.03.2002 as amended by 11/01.03.2006)
Additional duty - In sub-Headings 2601 to 2617 as Ores -
NIL,, Others- 8%,by reference S.No. 4 of CE-04/01.03.2006 read with Central Excise Tariff Schedule). Please see
Additional Duty (CVD ) Note.
In other heading (2618 to 2621) the additional duty is 10% by relevant Central Excise.
Education ess - 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 chapter Note No 3 the word
"Slag" inserted and sub Heading 2620 by finance act 2006.
Basic Duty - On ores and concentrates in heading 2601 to 2617 - 2% (By Reference 518 of 21/01.03.2002 as amended by 11/01.03.2006)
Additional duty - In sub-Headings 2601 to 2617 as Ores -
NIL, Others- 16%,by reference S.No. 4 of CE-04/01.03.2006 read with Central Excise Tariff Schedule)
In other heading (2618 to 2621) the additional duty is 14% by relevant Central Excise.
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 chapter Note No 3 the word "Slag" inserted and sub Heading 2620 by finance act 2006.
Basic Duty - On ores and concentrates in heading 2601 to 2617 - 2% (By Reference 518 of 21/01.03.2002 as amended by 11/01.03.2006)
Additional duty - In sub-Headings 2601 to 2617 as Ores - NIL, Others- 16%,by reference S.No. 4 of CE-04/01.03.2006 read with Central Excise Tariff Schedule)
In other heading (2618 to 2621) the additional duty is 16% by relevant Central Excise.
Education cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter
Other Notes : Year 2006A : Basic duty : BD on ores and concentrates in heading 2601 to 2617 - 2% (Ref. S.No. 518 of 21/01.03.2002 as amended by 11.03.2006).
B. Additional Duty - in the heading 26.01 to 26.17 is as follows : br>
Ores- Nil
Others - 16% (Ref. Sl. No. 4 of Ce-04/01.03.2006 read with Central Excise Tariff Schedule)
In other heading (26.18 to 26.21) the additional duty is 16 percent by relevant Central Excise Tariff Schedule heading. Add 2% Education Cess on above.
C. Education Cess : EC of 2% on the aggregate of excise and and customs duties under Section 91(1) of finance Act 2004 applicable on all goods in this chapter. Impact of EC included in additional duty and total duty with EC column.]