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Central Excise Tariff (Amendment) Act, 2004 Chapter XXV - Bare Act

StateCentral Government
Year
Section TitleSalt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement
Act Info:

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 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 crystallisation), 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% 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.

5. In relation to marble slabs of heading 2515, if a manufacturer clears irregularly shaped marbles, he shall have the option to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to 30 square metres of marble slabs, the volume of the blocks being determined with reference to the maximum length, width and height of the block.

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

(1)

(2)

(3)

(4)

2501

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

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.

Nil

25010020 --

Rock salt

kg.

Nil

250100 90 --

Other

kg.

Nil

2502 00 00

UNROASTED IRON PYRITES

kg.

Nil

2503

SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR, PRECIPITATED SULPHUR AND COLLODIAL SULPHUR

2503 00

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur:

2503 00 10 --

Sulphur recovered as by-product in refining of crude oil

kg.

Nil

2503 00 90 --

Other

kg.

Nil

2504

NATURAL GRAPHITE

250410

In powder or in flakes:

2504 10 10 --

Graphite, crystalline

kg.

Nil

2504 1020 --

Graphite, amorphous

kg.

Nil

2504 10 90 --

Other

kg.

Nil

2504 90

Other:

2504 9010 --

Graphite, micronised

kg.

Nil

2504 90 90 --

Other

kg.

Nil

2505

NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26

250510

Silica sands and quartz sands:

--

Silica sands:

2505 1011- --

Processed (white)

kg.

Nil

2505 10 12- --

Processed (brown)

kg.

Nil

2505 10 19- --

Other

kg.

Nil

2505 1020 --

Quartz sands

kg.

Nil

2505 90 00

Other

kg.

Nil

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 RECTANGULAR (INCLUDING SQUARE) SHAPE

250610

Quartz:

2506 10 10

-- --In lumps

kg.

Nil

25061020

In powder

kg.

Nil

- Quartzite:

250621

- -Crude or roughly trimmed:

250621 10

-- --In lumps

kg.

Nil

25062120

-- --In powder

kg.

Nil

25062190

-- --Other

kg.

Nil

250629 00

- -Other

kg.

Nil

2507

KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED

2507 00

- Kaolin and other kaolinic clays, whether or not calcined:

2507 0010

-- --Crude

kg.

Nil

-- Other:

2507 0021

-- Pharmaceutical grade

kg.

Nil

2507 0022

-- Ceramic grade

kg.

Nil

2507 0029

-- Other

kg.

Nil

2508

OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS

250810

- Bentonite:

2508 10 10

-- --Crude

kg.

Nil

2508 10 90

-- --Other (includes processed, activated and ground)

kg.

Nil

250820

- Decolourising earths and fuller's earth:

2508 2010

-- --Processed (including activated)

kg.

Nil

2508 20 90

-- --Other

kg.

Nil

2508 30

- Fire clay:

2508 3010

-- --Non-plastic

kg.

Nil

2508 3020

-- --Semi-plastic

kg.

Nil

2508 30 30

-- --Plastic

kg.

Nil

2508 30 90

-- --Other

kg.

Nil

250840

Other clays:

2508 4010

-- --Ball clay

kg.

Nil

2508 4020

-- --Earth clay

kg.

Nil

2508 40 90

-- --Other

kg.

Nil

2508 50

- Andalusite, kyanite and sillimanite:

2508 50 10

-- --Andalusite

kg.

Nil

Kyanite:

2508 5021

-- -Crude, other than calcined

kg.

Nil

2508 5022

-- Processed, other than calcined (washed or ground or screened or beneficiated)

kg.

Nil

2508 5023

-- Calcined

kg.

Nil

Sillimanite:

2508 50 31

-- Lumps

kg.

Nil

2508 50 32

-- Fines (including sand)

kg.

Nil

2508 50 39

-- Other

kg.

Nil

2508 60 00

- Mullite

kg.

Nil

2508 70 00

- Chamotte or dinas earths

kg.

Nil

2509 00 00

CHALK

kg.

Nil

2510

NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK

251010

Unground:

25101010

-- --Natural calcium phosphate

kg.

Nil

25101020

-- --Natural aluminium calcium phosphate

kg.

Nil

251010 30

-- --Natural calcium phosphate apatite

kg.

Nil

251010 90

-- --Other

kg.

Nil

251020

Ground:

25102010

-- --Natural calcium phosphates

kg.

Nil

25102020

-- --Natural aluminium calcium phosphate

kg.

Nil

251020 30

-- --Natural calcium phosphates apatite

kg.

Nil

251020 90

-- --Other

kg.

Nil

2511

NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF HEADING 2816

251110

- Natural barium sulphate (barytes):

2511 1010

Lumps

kg.

Nil

2511 1020

-- --Powder

kg.

Nil

2511 10 90

-- --Other

kg.

Nil

251120 00

- Natural barium carbonate (witherite)

kg.

Nil

2512

- SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS

2512 00

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less:

2512 0010

-- --Kieselguhr

kg.

Nil

2512 0020

-- --Tripolite

kg.

Nil

2512 00 30

-- --Diatomite

kg.

Nil

2512 00 90

-- --Other

kg.

Nil

2513

PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED - Pumice stone:

2513 1100

-- -Crude or in irregular pieces, including crushed pumice ("bimskies")

kg.

Nil

2513 19 00

- -Other

kg.

Nil

2513 20

- Emery, natural corundum, natural garnet and other natural abrasives:

2513 2010

-- --Emery

kg.

Nil

2513 2020

-- --Natural corundum

kg.

Nil

2513 20 30

-- --Natural garnet

kg.

Nil

2513 20 90

-- --Other

kg.

Nil

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.

Nil

2515

MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CALCAREOUS MONUMENTAL OR BUILDING STONE OF AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE - Marble and travertine:

2515 1100

-- -Crude or roughly trimmed

kg.

Nil

2515 12

-- -Merely cut, by sawing or otherwise, into

blocks or slabs of a rectangular (including square) shape:

2515 12 10

-- --Blocks

kg.

Nil

2515 12 20

-- --Slabs

square metre

16%

2515 12 90

-- --Other

square metre

16%

251520

- Ecaussine and other calcareous monumental or building stone; alabaster:

2515 2010

-- --Alabaster

kg.

Nil

2515 20 90

-- --Other

kg.

Nil

2516

GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE

- Granite:

25161100

-- -Crude or roughly trimmed

kg.

Nil

251612 00

-- -Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

kg.

Nil

- Sandstone:

25162100

-- -Crude or roughly trimmed

kg.

Nil

251622 00

Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

kg.

Nil

251690

- Other monumental or building stone:

2516 9010

-- --Pakur stone

kg.

Nil

2516 9020

-- --Stone boulders

kg.

Nil

2516 90 90

-- --Other

kg.

Nil

2517

PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, 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 INCORPORATING THE MATERIALS CITED IN THE FIRST PART OF THE HEADING; TARRED MACADAM; GRANULES, CHIPPINGS AND POWDER, OF STONES OF HEADING 25 15 OR 2516, WHETHER OR NOT HEAT-TREATED

251710

- Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated:

25171010

Pakur stone, crushed or broken

kg.

Nil

25171020

-- --Flint

kg.

Nil

251710 90

-- --Other

kg.

Nil

251720 00

- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in sub-heading 2517 10

kg.

Nil

2517 30 00

- Tarred macadam

kg.

Nil

- Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat-treated:

25174100

- -Of marble

kg.

Nil

251749 00

- -Other

kg.

Nil

2518

DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED, INCLUDING DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; DOLOMITE RAMMING MIX

2518 10 00

- Dolomite not calcined or sintered

kg.

Nil

2518 20 00

- Calcined or sintered dolomite

kg.

Nil

2518 30 00

- Dolomite ramming mix

kg.

Nil

2519

NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED MAGNESIA; DEAD-BURNED (SINTERED) MAGNESIA, WHETHER OR NOT CONTAINING SMALL QUANTITIES OF OTHER OXIDES ADDED BEFORE SINTERING; OTHER MAGNESIUM OXIDE, WHETHER OR NOT PURE

251910 00

- Natural magnesium carbonate (magnesite)

kg.

Nil

251990

- Other:

2519 9010

-- --Fused magnesia (natural)

kg.

Nil

2519 9020

-- --Dead-burnt (sintered) magnesia

kg.

Nil

2519 90 30

-- --Magnesium calcined (other than dead-burnt) not elsewhere specified or included

kg.

Nil

2519 9040

Magnesium oxide

kg.

Nil

2519 90 90

-- --Other

kg.

Nil

2520

GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER OR NOT COLOURED, WITH OR WITHOUT SMALL QUANTITIES OF ACCELERATORS OR RETARDERS

2520 10

Gypsum; anhydrite:

2520 10 10

-- --Natural

kg.

Nil

25201020

-- --Marine

kg.

Nil

2520 10 90

-- --Other

kg.

Nil

252020

- Plasters:

25202010

-- Calcined

kg.

Nil

252020 90

-- Other

kg.

Nil

2521

- LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONES, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT

2521 00

- Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement:

2521 00 10

-- --Limestone flux (L.D., below 1% SiO2)

kg.

Nil

252100 90

-- --Other

kg.

Nil

2522

QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825

2522 10 00

- Quicklime

kg.

Nil

2522 20 00

- Slaked lime

kg.

Nil

2522 30 00

- Hydraulic lime

kg.

Nil

2523

PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS

2523 10 00

- Cement clinkers

kg.

Rs.350 per tonne

- Portland cement:

2523 21 00

- -White cement, whether or not artificially coloured

kg.

16%

2523 29

- -Other:

2523 29 10

-- --Ordinary portland cement, dry

kg.

Rs.400 per tonne

2523 2920

-- --Ordinary portland cement, coloured

kg.

Rs.400 per tonne

2523 29 30

-- --Portland pozzolana cement

kg.

Rs.400 per tonne

2523 2940

-- --Portland slag cement

kg.

Rs.400 per tonne

2523 29 90

-- --Other

kg.

Rs.400 per tonne

2523 30 00

- Aluminous cement

kg.

16%

2523 90

Other hydraulic cements:

2523 90 10

-- --Sagol; ashmoh

kg.

16%

2523 9020

-- --High alumina refractory cement

kg.

16%

2523 90 90

-- --Other

kg.

16%

2524

ASBESTOS

2524 00

- Asbestos:

-- Asbestos in rock form:

2524 0011

-- Chrysotile

kg.

Nil

2524 00 12

-- Amphibole

kg.

Nil

2524 0019

-- Other

kg.

Nil

Fibre raw, beaten or washed or graded to length:

2524 0021

-- Chrysolite

kg.

Nil

2524 0022

-- Amosite

kg.

Nil

2524 0029

-- Other

kg.

Nil

Flakes or powder:

2524 00 31

-- Amosite

kg.

Nil

2524 00 39

-- Other

kg.

Nil

-- Other:

2524 00 91

-- -Waste

kg.

Nil

2524 00 99

-- Other

kg.

Nil

2525

MICA, INCLUDING SPLITTINGS; MICA WASTE

2525 10

Crude mica and mica rifted into sheets or splittings:

2525 10 10

-- --Mica blocks

kg.

Nil

2525 1020

-- --Condensor films trimmed but not cut to shape

kg.

Nil

2525 10 30

-- --Mica splittings, book form

kg.

Nil

2525 1040

-- --Mica splittings, loose

kg.

Nil

2525 10 90

-- --Other

kg.

Nil

252520

- Mica powder:

2525 2010

-- --Mica flakes, 2.20 mesh

kg.

Nil

2525 2020

-- --Mica powder, dry ground

kg.

Nil

2525 20 30

-- --Mica powder, micronised

kg.

Nil

2525 2040

-- --Mica powder, wet ground

kg.

Nil

2525 20 50

-- --Mica powder, calcined

kg.

Nil

2525 20 90

-- --Other

kg.

Nil

2525 30

- Mica waste:

2525 30 10

-- --Mica mine scrap and waste

kg.

Nil

2525 3020

-- --Mica factory scrap

kg.

Nil

2525 30 30

-- --Mica cuttings book form

kg.

Nil

2525 30 90

-- --Other

kg.

Nil

2526

NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE;

TALC

2526 10

- Not crushed, not powdered:

2526 10 10

-- --Steatite (soap stone, etc.) block

kg.

Nil

25261020

-- --Steatite (soap stone, etc.) lumps

kg.

Nil

252610 90

-- --Other

kg.

Nil

252620 00

- Crushed or powdered

kg.

Nil

2528

NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT

2528 10 00

- Natural sodium borates and concentrates thereof (whether or not calcined)

kg.

Nil

2528 90

- Other:

2528 90 10

-- --Natural boric acid (containing not more than85%ofH3BO3)

kg.

Nil

2528 9020

-- --Natural calcium borates and concentrates

kg.

Nil

thereof (whether or not calcined)

2528 90 90

-- --Other

kg.

Nil

2529

FELSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; FLUORSPAR

2529 10

- Felspar:

2529 10 10

Lumps

kg.

Nil

25291020

Powder

kg.

Nil

- Fluorspar:

25292100

-- -Containing by weight 97% or less of calcium fluoride

kg.

Nil

252922 00

- -Containing by weight more than 97% of calcium fluoride

kg.

Nil

2529 30 00

- Leucite; nepheline and nepheline syenite

kg.

Nil

2530

MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED

2530 10

- Vermiculite, perlite and chlorites, unexpanded:

2530 10 10

-- --Vermiculite

kg.

Nil

25301020

-- --Perlite

kg.

Nil

253010 90

-- --Others (including powder)

kg.

Nil

253020 00

- Kieserite, epsomite (natural magnesium sulphates)

kg.

Nil

253090

- Other:

2530 9010

Meerschaum (whether or not in polished pieces) and amber agglomerated; meerschaum and agglomerated amber in plates, rods, etc., not worked after moulding jet

kg.

Nil

2530 9020

-- --Natural arsenic sulphides (such as orpiment)

kg.

Nil

2530 90 30

-- --Calcite

kg.

Nil

2530 9040

-- --Ores and concentrates of rare earth metals

kg.

Nil

2530 90 50

-- --Wollastonite

kg.

Nil

2530 90 60

-- --Earth colour ochre, crude

kg.

Nil

2530 90 70

-- --Other processed earth colour ochre

kg.

Nil

-- Other:

2530 90 91

-- Strontium sulphate (natural ore)

kg.

Nil

2530 90 99

-- Other

kg.

Nil

having jurisdiction over the factory, the location and address of the bagging plant;

(ii) the manufacturer maintains an account of the quantity of cement cleared in bulk from the factory, the quantity of the cement received at the declared bagging plant, and the cement cleared in bags from the bagging plant thereafter;

(iii) the manufacturer shall maintain such other records as may be considered necessary in this regard by the Assistant Commissioner of Central Excise having jurisdiction over the factory;

(iv) within five days of the close of each month, the manufacturer shall furnish a statement, duly certified by the manager in charge of the bagging plant, to the Assistant Commissioner of Central Excise having jurisidiction over the factory, indicating the quantity of cement received in bulk for the purpose of packing in bags and the actual quantity of cement packed in bags in such proforma as may be specified by the said Assistant Commissioner.

[Notfn. No. 15/99-CE., dt. 26.3.1999 as amended by Notfn. Nos. 29/99 and 16/03].



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