CHAPTER 78
Lead and Articles Thereof
NOTE
1. 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 cross-section along their whole length in the shape of circle s, 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.
(b)Profiles :Rolled, extruded, drawn, forged or formed products, coil ed 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.
(c)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.
(d)Plates, sheets, strip and foil: Flat-surfaced products (other than the unwrought products of heading 7801), 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 being straight, of equal length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- 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 7804 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, provided that they do not thereby assume the character of articles or products of other headings.
(e)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 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
1. In this Chapter the expression "refined lead" means: Metal containing by weight at least 99.9% of lead, 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 | 0.02 |
| As | Arsenic | 0.005 |
| Bi | Bismuth | 0.05 |
| Ca | Calcium | 0.002 |
| Cd | Cadmium | 0.002 |
| Cu | Copper | 0.08 |
| Fe | Iron | 0.002 |
| S | Sulphur | 0.002 |
| Sb | Antimony | 0.005 |
| Sn | Tin | 0.005 |
| Zn | Zinc | 0.002 |
| Other (for example Te), each | 0.001 |
| Tariff Item |
| Description of goods | Unit | Rate of duty | |
| Std. | Prefnl. Areas | ||||
| (1) |
| (2) | (3) | (4) | (5) |
| 7801 |
| Unwrought lead |
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|
|
| 7801 10 00 | - | Refined lead | kg. | [5%]4 | - |
|
| - | Other: |
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| 7801 91 00 | -- | Containing by weight antimony as the principal other element | kg. | [5%]4 | - |
| 7801 99 | -- | Other: |
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| 7801 99 10 | --- | Pig lead | kg. | [5%]4 | - |
| 7801 99 20 | --- | Unrefined lead | kg. | [5%]4 | - |
| 7801 99 30 | --- | Unrefined lead alloys | kg. | [5%]4 | - |
| 7801 99 90 | --- | Other | kg. | [5%]4 | - |
| 7802 |
| Lead waste and scrap |
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|
| 7802 00 | - | Lead waste and scrap |
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| 7802 00 10 | --- | Lead scrap, namely the following: | kg. | [5%]4 | - |
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| Scrap lead-soft covered by ISRI code word 'Racks'; |
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| mixed hard or soft scrap lead covered by ISRI code word 'Radio'; |
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| lead covered copper cable covered by ISRI code word 'Relay'; |
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| wheel weights covered by ISRI code word 'Ropes'; |
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| mixed common babbit covered by ISRI code word 'Roses' |
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| 7802 00 90 | --- | Other | kg. | [5%]4 | - |
| 2[***] | |||||
| 7804 |
| Lead plates, sheets, strip and foil; lead powders and flakes |
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|
| - | Plates, sheets, strips and foil: |
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| 7804 11 | -- | Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm: |
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| 7804 11 10 | --- | Sheets and strip | kg. | [5%]4 | - |
| 7804 11 20 | --- | Foil | kg. | [5%]4 | - |
| 7804 19 | -- | Other: |
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|
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| 7804 19 10 | --- | Plates | kg. | [5%]4 | - |
| 7804 19 90 | --- | Other | kg. | [5%]4 | - |
| 7804 20 00 | - | Powders and flakes | kg. | [5%]4 | - |
| 3[***] |
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| 7806 |
| Other articles of lead |
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| 7806 00 | - | Other arciles of lead |
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| 7806 00 10 | --- | Sanitary fixtures | kg. | [10%]4 | - |
| 7806 00 20 | --- | Indian lead seals | kg. | [10%]4 | - |
| 7806 00 30 | --- | Blanks | kg. | [10%]4 | - |
| 7806 00 90 | --- | Other | kg. | [10%]4 | - |
_____________________________________________
1. Substituted By The Third Schedule of Finance Act, 2006 w.e.f. 18.04.2006.
2. Omitted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to omission, it read as under:-
| "7803 | Lead bars, rods, profiles and wire | ||||
| 7803 00 | - | Lead bars, rods, profiles and wire: | |||
| ---- | Bars and rods: | ||||
| 7803 00 11 | ---- | Hollow bars | kg. | 12.5%1 | - |
| 7803 00 19 | ---- | Other | kg. | 12.5%1 | - |
| --- | Profiles: | ||||
| 7803 00 21 | ---- | Hollow | kg. | 12.5%1 | - |
| 7803 00 29 | ---- | Other | kg. | 12.5%1 | - |
| 7803 00 30 | ---- | Wire | kg. | 12.5%1 | -" |
3. Omitted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to omission, it read as under:-
| "7805 | Lead tubes, pipes and tubes or fittings (for example, couplng, elbows, sleeves) | ||||
| 7805 00 | - | Lead tubes, pipes and tubes or fittings (for example, couplng, elbows, sleeves): | |||
| 7805 00 10 | --- | Tubes and pipes | kg. | 12.5%1 | - |
| 7805 00 20 | --- | Tubes or pipe fittings | kg. | 12.5%1 | -" |
4. Substituted by the Finance Act, 2007.