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Section Chapter 25 of the Customs Tariff Act 1975 (Salt Sulphur Earths and Stone Plastering Materials Lime and Cement) is reproduced on this page as part of the Customs Tariff Act 1975. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

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Customs Tariff Act 1975 Chapter 25 - Citation 13979 - Bare Act

Section Text

CHAPTER 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS;LIME AND CEMENT

NOTES

1. Except where their context or Note 4 to this Chapter otherwise re quires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances elimi nating the impuri ties without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, mag netic separation or other mechanical or physi cal processes (except crys tal lisa tion), but not products that have been roasted, calcined, obtained by mix ing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, pro vided that such addition does not render the product particularly suitable for spe cific use rather than for general use.

2. This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur and colloidal sulphur (head ing 2802);

(b) Earth colours containing 70% or more by weight of combined iron eval uated at Fe2O3 (heading 2821);

(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 head ing 3824; opti cal elements of sodium chloride or of magnesium oxide (heading 9001);

(h) Billiard chalks (heading 9504); or

(ij) 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, un expanded; earth colours, whether or not calcined or mixed together; natural mica ceous iron oxides; meerschaum (whether or not in polished pieces); amber, ag glomer ated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontian ite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

Supplementary Note

In heading 2523, "sagol" means cement obtained by heating limestone and burnt coal in a kiln; and "ashmoh" means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

Tariff Item	-	Description of goods	Unit	Rate of duty
Tariff Item	-	Description of goods	Unit	Std.	Prefnl. Areas
(1)	-	(2)	(3)	(4)	(5)
2501	-	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing add ed anti-caking or free flowing agents; sea water	-	-	-
2501 00	-	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water:	-	-	-
2501 00 10	---	Common salt (including iodised salt)	kg.	10%⁹	-
2501 00 20	---	Rock salt	kg.	[10%]⁹	-
2501 00 90	---	Other	kg.	[10%]⁹	-
2502 00 00	-	Unroasted iron pyrites	kg.	[10%]⁹	-
2503	-	Sulphur of all kinds, other than sub limed sulphur, precipitated sulphur and collodial sulphur	-	-	-
2503 00	-	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur:	-	-	-
2503 00 10	---	Sulphur recovered as by-product in re finding of crude oil	kg.	[10%]⁹	-
2503 00 90	---	Other	kg.	[10%]⁹	-
2504	-	Natural graphite	-	-	-
2504 10	-	In powder or in flakes :	-	-	-
2504 10 10	---	Graphite, crystalline	kg.	[10%]⁹	[10%]⁹
2504 10 20	---	Graphite, amorphous	kg.	[10%]⁹	[10%]⁹
2504 10 90	---	Other	kg.	[10%]⁹	[10%]⁹
2504 90	-	Other:	-	-	-
2504 90 10	---	Graphite, micronised	kg.	[10%]⁹	[10%]⁹
2504 90 90	---	Other	kg.	[10%]⁹	[10%]⁹
2505	-	Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26	-	-	-
2505 10	-	Silica sands and quartz sands:	-	-	-
-	---	Silica sands:	-	-	-
2505 10 11	----	Processed (white)	kg.	[10%]⁹	-
2505 10 12	----	Processed (brown)	kg.	[10%]⁹	-
2505 10 19	----	Other	kg.	[10%]⁹	-
2505 10 20	---	Quartz sands	kg.	[10%]⁹	-
2505 90 00	-	Other	kg.	[10%]⁹	-
2506	-	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rect angular (including square) shape	-	-	-
2506 10	-	Quartz:	-	-	-
2506 10 10	---	In lumps	kg.	[10%]⁹	-
² [2506 10 20	--	In powder	kg.	[10%]⁹	-
2506 20	--	Quartzite:	-	-	-
2506 20 10	--	In lumps	kg.	[10%]⁹	-
2506 20 20	--	In powder	kg.	[10%]⁹	-
2506 20 90	--	Other	kg.	[10%]⁹	-]
2507	-	Kaolin and other kaolinic clays, whether or not calcined	-	-	-
2507 00	-	Kaolin and other kaolinic clays, whether or not calcined:	-	-	-
2507 00 10	---	Crude	kg.	[10%]⁹	-
-	---	Other:	-	-	-
2507 00 21	----	Pharmaceutical grade	kg.	[10%]⁹	-
2507 00 22	----	Ceramic grade	kg.	[10%]⁹	-
2507 00 29	----	Other	kg.	[10%]⁹	-
2508	-	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mul lite; chamotte or dinas earths	-	-	-
2508 10	-	Bentonite:	-	-	-
2508 10 10	---	Crude	kg.	[10%]⁹	-
2508 10 90	---	⁸ [Other (includes processed and ground)]	kg.	[10%]⁹	-
³ [***]		-		-	-
2508 30	-	Fire clay:	-	-	-
2508 30 10	---	Non-plastic	kg.	[10%]⁹	-
2508 30 20	---	Semi-plastic	kg.	[10%]⁹	-
2508 30 30	---	Plastic	kg.	[10%]⁹	-
2508 30 90	---	Other	kg.	[10%]⁹	-
2508 40	-	Other clays:	-	-	-
2508 40 10	---	Ball clay	kg.	[10%]⁹	-
2508 40 20	---	Earth clay	kg.	[10%]⁹	-
2508 40 90	---	Other	kg.	[10%]⁹	-
2508 50	-	Andalustite, kyanite and sillimanite:	-	-	-
2508 50 10	---	Andalusite	kg.	[10%]⁹	-
-	---	Kyanite:	-	-	-
2508 50 21	----	Crude, other than calcined	kg.	[10%]⁹	-
2508 50 22	----	Processed, other than calcined (washed or ground or screened or beneficiated)	kg.	[10%]⁹	-
2508 50 23	----	Calcined	kg.	[10%]⁹	-
-	---	Sillimanite:	-	-	-
2508 50 31	----	Lumps	kg.	[10%]⁹	-
2508 50 32	----	Fines (including sand)	kg.	[10%]⁹	-
2508 50 39	----	Other	kg.	[10%]⁹	-
2508 60 00	-	Mullite	kg.	[10%]⁹	-
2508 70 00	-	Chamotte or dinas earths	kg.	[10%]⁹	-
2509 00 00	-	Chalk	kg.	[10%]⁹	-
2510	-	Natural calcium phosphates, natural alu mi nium calcium phosphates and phosphatic chalk	-	-	-
2510 10	-	Unground:	-	-	-
2510 10 10	---	Natural calcium phosphate	kg.	5%	-
2510 10 20	---	Natural aluminium calcium phosphate	kg.	5%	-
2510 10 30	---	Natural calcium phosphate apatite	kg.	5%	-
2510 10 90	---	Other	kg.	5%	-
2510 20	-	Ground:	-	-	-
2510 20 10	---	Natural calcium phosphates	kg.	5%	-
2510 20 20	---	Natural aluminium calcium phosphate	kg.	5%	-
2510 20 30	---	Natural calcium phosphates apatite	kg.	5%	-
2510 20 90	---	Other	kg.	5%	-
2511	-	Natural barium sulphate (barytes); natural bar ium carbonate (witherite), whether or not cal cined, other than bar ium oxide of heading 2816	-	-	-
2511 10	-	Natural barium sulphate (barytes):	-	-	-
2511 10 10	---	Lumps	kg.	[10%]⁹	-
2511 10 20	---	Powder	kg.	[10%]⁹	-
2511 10 90	---	Other	kg.	[10%]⁹	-
2511 20 00	-	Natural barium carbonate (witherite)	kg.	[10%]⁹	-
2512	-	Siliceous fossil meals (for example, kiesel guhr, tripolite and diatomite) and similar si liceous earths, whether or not calcined, of an apparent specific grav ity of 1 or less	-	-	-
2512 00	-	Siliceous fossil meals (for example, kiesel guhr, tripolite and diatomite) and similar si liceous earths, whether or not calcined, of an apparent specific gravity of 1 or less:	-	-	-
2512 00 10	---	Kieselguhr	kg.	[10%]⁹	-
2512 00 20	---	Tripolite	kg.	[10%]⁹	-
2512 00 30	---	Diatomite	kg.	[10%]⁹	-
2512 00 90	---	Other	kg.	[10%]⁹	-
⁴[2513	--	PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATU ABRASIVES, WHETHER OR NOT HEAT--TREATED	-	-	-
2513 10 00	--	Pumice stone	kg.	[10%]⁹	--]
2513 20	-	Emery, natural corundum, natural garnet and other natural abrasives:	-	-	-
2513 20 10	---	Emery	kg.	[10%]⁹	-
2513 20 20	---	Natural corundum	kg.	[10%]⁹	-
2513 20 30	---	Natural garnet	kg.	[10%]⁹	-
2513 20 90	---	Other	kg.	[10%]⁹	-
2514 00 00	-	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	kg.	[10%]⁹	-
2515	-	Marble, travertine, ecaussine and other cal careous monumental or building stone of an appar ent specific gravity of 2.5 or more, and alabaster, whether or not roughly trim med or merely cut, by sawing or other wise, into blocks or slabs of a rect angular (includ ing square) shape	-	-	-
-	-	Marble and travertine:	-	-	-
2515 11 00	--	Crude or roughly trimmed	kg.	[10%]⁹	-
2515 12	--	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:	-	-	-
2515 12 10	---	Blocks	kg.	[10%]⁹	-
2515 12 20	---	Slabs	kg.	[10%]⁹	-
2515 12 90	---	Other	kg.	[10%]⁹	-
2515 20	-	Ecaussine and other calcareous monumental or building stone; alabaster:	-	-	-
2515 20 10	---	Alabaster	kg.	[10%]⁹	-
2515 20 90	---	Other	kg.	[10%]⁹	-
2516	-	Granite, porphyry, basalt, sandstone and other monumental or building stone, wheth er or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	-	-	-
-	-	Granite :	-	-	-
2516 11 00	--	Curde or roughly trimmed	kg.	[10%]⁹	-
⁵ [2516 12 00	--	Merely cut, by sawing, or otherwise into blocks or slabs of a rectangular (including square) shape	kg.	[10%]⁹	-
2516 20 00	--	Sandstone	kg.	[10%]⁹	-]
2516 90	-	Other monumental or building stone:	-	-	-
2516 90 10	---	Pakur stone	kg.	[10%]⁹	-
2516 90 20	---	Stone boulders	kg.	[10%]⁹	-
2516 90 90	---	Other	kg.	[10%]⁹	-
2517	-	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggre gates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not in corpo rating the materials cited in the firstpart of the heading; tarred macadam; gran ules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated	-	-	-
2517 10	-	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other bal last, shingle and flint, whether or not heat-treated:	-	-	-
2517 10 10	---	Pakur stone, crushed or broken	kg.	[10%]⁹	-
2517 10 20	---	Flint	kg.	[10%]⁹	-
2517 10 90	---	Other	kg.	[10%]⁹	-
2517 20 00	-	Macadam of slag, dross or similar indus trial waste, whether or not incorporat ing the ma terials cited in sub-heading 2517 10	kg.	[10%]⁹	-
2517 30 00	-	Tarred macadam	kg.	[10%]⁹	-
-	--	Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat-treated:	-	-	-
2517 41 00	--	Of marble	kg.	[10%]⁹	-
2517 49 00	--	Other	kg.	[10%]⁹	-
2518	-	Dolomite, whether or not calcined or sin tered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; domite ramming mix	-	-	-
2518 10 00	-	Dolomite, not calcined or sintered	kg.	[10%]⁹	-
2518 20 00	-	Calcined or sintered dolomite	kg.	[10%]⁹	-
2518 30 00	-	Dolomite ramming mix	kg.	[10%]⁹	-
2519	-	Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) mag nesia, whether or not containing small quan tities of other oxides added before sin tering; other magnesium oxide, whether or not pure	-	-	-
2519 10 00	-	Natural magnesium carbonite (magnesite)	kg.	[10%]⁹	-
2519 90	-	Other:	-	-	-
2519 90 10	---	Fused magnesia (natural)	kg.	[10%]⁹	-
2519 90 20	---	Dead-burnt (sintered) magnesia	kg.	[10%]⁹	-
2519 90 30	---	Magnesium calcined (other than dead-burnt) not else where specified or included	kg.	[10%]⁹	-
2519 90 40	---	Magnesium oxide	kg.	[10%]⁹	-
2519 90 90	---	Other	kg.	[10%]⁹	-
2520	-	Gypsum; anhydrite; plasters (consisting of calcined gypsum or cal cium sulphate) whe ther or not coloured, with or without small quanti ties of ac celerators or retarders	-	-	-
2520 10	-	Gupsum; anhydrite:	-	-	-
2520 10 10	---	Natural	kg.	[10%]⁹	-
2520 10 20	---	Marine	kg.	[10%]⁹	-
2520 10 90	---	Other	kg.	[10%]⁹	-
2520 20	-	Plasters:	-	-	-
2520 20 10	---	Calcined	kg.	[10%]⁹	-
2520 20 90	---	Other	kg.	[10%]⁹	-
2521	-	Limestone flux; limestone and other cal ca reous stone, of a kind used for the manu fac ture of lime or cement	-	-	-
2521 00	-	Limestone flux; limestone and other cal ca re ous stone, of a kind used for the manu fac ture of lime or cement:	-	-	-
2521 00 10	---	Limestone flux (L.D., below 1% SiO2)	kg.	[10%]⁹	-
2521 00 90	---	Other	kg.	[10%]⁹	-
2522	-	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hy droxide of head ing 2825	-	-	-
2522 10 00	-	Quicklime	kg.	[10%]⁹	-
2522 20 00	-	Slaked lime	kg.	[10%]⁹	-
2522 30 00	-	Hydraulic lime	kg.	[10%]⁹	-
2523	-	Portland cement, aluminous cement, slag ce ment, supersulphate cement and similar hy draulic cements, whether or not coloured or in the form of clinkers	-	-	-
2523 10 00	-	Cement clinkers	kg.	[10%]⁹	-
-	-	Portland cement:	-	-	-
2523 21 00	--	White cement, whether or not artificially coloured	kg.	[10%]⁹	-
2523 29	--	Other:	-	-	-
2523 29 10	---	Ordinary portland cement, dry	kg.	[10%]⁹	-
2523 29 20	---	Ordinary portland cement, coloured	kg.	[10%]⁹	-
2523 29 30	---	Portland pozzolana Cement	kg.	[10%]⁹	-
2523 29 40	---	Portland slag cement	kg.	[10%]⁹	-
2523 29 90	---	Other	kg.	[10%]⁹	-
2523 30 00	-	Aluminous cement	kg.	[10%]⁹	-
2523 90	-	Other hydraulic cements:	-	-	-
2523 90 10	---	Sagol; ashmoh	kg.	[10%]⁹	-
2523 90 20	---	High alumina refractory cement	kg.	[10%]⁹	-
2523 90 90	---	Other	kg.	[10%]⁹	-
2524	-	Asbestos	-	-	-
⁶ [2524 10 10	--	Crocidolite	kg.	[10%]⁹	-
2524 90	--	Other:	-	-	-
-	--	In rock form:	-	-	-
2524 90 11	--	Chrysotile	kg.	[10%]⁹	-
2524 90 12	--	Amphibole	kg.	[10%]⁹	-
2524 90 13	--	Crysolite	kg.	[10%]⁹
2524 90 14	--	Amosite	kg.	[10%]⁹	_
2524 90 19	--	Other	kg.	[10%]⁹	-
-	-	Fibre raw, beaten or washed or graded to length:	-	-	-
2524 90 21	--	Chrysotile	kg.	[10%]⁹	-
2524 90 22	--	Amphibole	kg.	[10%]⁹	-
2524 90 23	--	Crysolite	kg.	[10%]⁹	-
2524 90 24	--	Amosite	kg.	[10%]⁹	-
2524 90 29	--	Other	kg.	[10%]⁹	-
-	--	Flakes or powder:	-	-	-
2524 90 31	--	Chrysotile	kg.	[10%]⁹
2524 90 32	--	Amphibole	kg.	[10%]⁹	-
2524 90 33	--	Crysolite	kg.	[10%]⁹	-
2524 90 34	--	Amosite	kg.	[10%]⁹	-
2524 90 39	--	Other	kg.	[10%]⁹	-
-	--	Other:	-	-	-
2524 90 91	--	Waste	kg.	[10%]⁹	-
2524 90 99	--	Other	kg.	[10%]⁹	-]
2525	-	Mica, including splittings; mica waste	-	-	-
2525 10	-	Crude mica and mica rifted into sheets or splittings:	-	-	-
2525 10 10	---	Mica blocks	kg.	[10%]⁹	-
2525 10 20	---	Condensor films trimmed but not cut to shape	kg.	[10%]⁹	-
2525 10 30	---	Mica splittings, book form	kg.	[10%]⁹	-
2525 10 40	---	Mica splittings, loose	kg.	[10%]⁹	-
2525 10 90	---	Other	kg.	[10%]⁹	-
2525 20	-	Mica powder:	-	-	-
2525 20 10	---	Mica flakes, 2.20 mesh	kg.	[10%]⁹	-
2525 20 20	---	Mica powder, dry ground	kg.	[10%]⁹	-
2525 20 30	---	Mica powder, micronised	kg.	[10%]⁹	-
2525 20 40	---	Mica powder , wet ground	kg.	[10%]⁹	-
2525 20 50	---	Mica powder, calcined	kg.	[10%]⁹	-
2525 20 90	---	Other	kg.	[10%]⁹	-
2525 30	-	Mica waste:	-	-	-
2525 30 10	---	Mica mine scrap and waste	kg.	[10%]⁹	-
2525 30 20	---	Mica factory scrap	kg.	[10%]⁹	-
2525 30 30	---	Mica cuttings book form	kg.	[10%]⁹	-
2525 30 90	---	Other	kg.	[10%]⁹	-
2526	-	Natural steatite, whether or not roughly trimmed or merely cut, by sawing or other wise, into blocks or slabs of a rectangular (in cluding square) shape; talc	-	-	-
2526 10	-	Not crushed, not powdered:	-	-	-
2526 10 10	---	Steatite (soap stone, etc.) block	kg.	[10%]⁹	-
2526 10 20	---	Steatite (soap stone, etc.) lumps	kg.	[10%]⁹	-
2526 10 90	---	Other	kg.	[10%]⁹	-
2526 20 00	-	Crushed or powdered	kg.	[10%]⁹	-
2528	-	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natu ral boric acid con taining not more than 25% of H3BO3 calculated on the dry weight	-	-	-
2528 10 00	-	Natural sodium borates and concen trates thereof (whether or not calcined)	kg.	[10%]⁹	-
2528 90	-	Other:	-	-	-
2528 90 10	---	Natu ral boric acid (containing not more than 85% of H3BO3)	kg.	[10%]⁹	-
2528 90 20	---	Natural calcium borates and concen trates thereof (whether or not calcined)	kg.	[10%]⁹	-
2528 90 90	---	Other	kg.	[10%]⁹	-
2529	-	⁷ [Feldspar]; leucite; nepheline and nepheline syenite; fluorspar	-	-	-
2529 10	-	⁷ [Feldspar]:	-	-	-
2529 10 10	---	Lumps	kg.	[10%]⁹	-
2529 10 20	---	Powder	kg.	[10%]⁹	-
-	-	Fluorspar:	-	-	-
2529 21 00	--	Containing by weight 97% or less of cal cium fluoride	kg.	[10%]⁹	-
2529 22 20	--	Containing by weight more than 97% of cal cium fluoride	kg.	[10%]⁹	-
2529 30 00	-	Leucite; nepheline and nepheline syenite	kg.	[10%]⁹	-
2530	-	Mineral substances not elsewhere spec ified or included	-	-	-
2530 10	-	Vermiculite, perlite and chlorites, unex panded:	-	-	-
2530 10 10	---	Vermiculite	kg.	[10%]⁹	-
2530 10 20	---	Perlite	kg.	[10%]⁹	-
2530 10 90	---	Others (including powder)	kg.	[10%]⁹	-
2530 20 00	-	Kieserite, epsomite (natural magnesium sulphates)	kg.	[10%]⁹	-
2530 90	-	Other:	-	-	-
2530 90 10	-	Meerschaum (whether or not in pol ished pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding jet	kg.	[10%]⁹	-
2530 90 20	---	Natural arsenic sulphides (such as or piment)	kg.	[10%]⁹	-
2530 90 30	---	Calcite	kg.	[10%]⁹	-
2530 90 40	---	Ores and concentrates or rare earth metals	kg.	[10%]⁹	-
2530 90 50	---	Wollastonite	kg.	[10%]⁹	-
2530 90 60	---	Earth colour ochre, crude	kg.	[10%]⁹	-
2530 90 70	---	Other processed earth colour ochre	kg.	[10%]⁹	-
-	---	Other:	-	-	-
2530 90 91	----	Strontium sulphate (natural ore)	kg.	[10%]⁹	-
2530 90 99	----	Other	kg.	[10%]⁹	-

___________________________

1. Substituted by The Third Schedule of Finance Act, 2006 w.e.f. 18.04.2006.

2. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to substitution, it read as under: -

"2506 10 20	---	In powder	kg.	12.5%^1"	-
-	-	Quartzite :	-	-	-
2506 21	--	Crude or roughly trimmed:	-	-
2506 21 10	---	In lumps	kg.	12.5%^1"	-
2506 21 20	---	In powder	kg.	12.5%^1"	-
2506 21 90	---	Other	kg.	12.5%^1"	-
2506 29 00	--	Other	kg.	12.5%^1"	-"

3. Omitted by The Finance Act, 2006, w.e.f. 1.7.2007. Prior to omission, it read as under: -

" 2508 20	-	Decolourising earths and fuller's earth:	-	-	-
2508 20 10	---	Processed (including activated)	kg.	12.5%^1"	-
2508 20 90	---	Other	kg.	12.5%^1"	-"

4. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to substitution, it read as under: -

"2513		Pumice stone; emery; natural corun dum, natural garnet and other natural abrasives, whether or not heat-treated	-	-	-
	-	Pumice stone:	-	-	-
2513 11 00	--	Crude or in irregular pieces, including crushed pumice ("bimskies")	kg.	12.5%^1"	-
2513 19 00	--	Other	kg.	12.5%^1"	-"

5. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to substitution, it read as under: -

"2516 12 00	--	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	kg.	12.5%^1"	-
-	-	Sandstone:	-	-	-
2516 21 00	--	Crude or roughly trimmed	kg.	12.5%^1"	-
2516 22 00	--	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	kg.	12.5%^1"	-"

6. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to substitution, it read as under: -

"2524 00	-	Asbestos:	-	-	-
-	---	Asbestos in rock form :	-	-	-
2524 00 11	----	Chrysotile	kg.	12.5%^1"	-
2524 00 12	----	Amphibole	kg.	12.5%^1"	-
2524 00 19	----	Other	kg.	12.5%^1"	-
-	---	Fibre raw, beaten or washed or graded to length :	-	-	-
2524 00 21	----	Chrysolite	kg.	12.5%^1"	-
2524 00 22	----	Amosite	kg.	12.5%^1"	-
2524 00 29	----	Other	kg.	12.5%^1"	-
-	---	Flakes or powder:	-	-	-
2524 00 31	----	Amosite	kg.	12.5%^1"	-
2524 00 39	----	Other	kg.	12.5%^1"	-
-	---	Other:	-	-	-
2524 00 91	----	Waste	kg.	12.5%^1"	-
2524 00 99	----	Other	kg.	12.5%^1"	-"

7. The words "FELSPAR" Substituted by the The Finance Act, 2006, w.e.f. 1.1.2007.

8. Substituted for the following entry "Other (includes processed, activated and ground)" by the Notification No.: 137/2006-Customs (N.T.) w.e.f. 01.01.2007.

9. Substituted by the Finance Act, 2007.

See how courts applied this provision

Customs Tariff Act 1975 Chapter 25

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