Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Central Excise Tariff (Amendment) Act, 2004 Chapter LXVIII

Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials

~6 min read
https://sooperkanoon.com/act/9793

Bare act section · Research

About this section

Central Excise Tariff (Amendment) Act, 2004 Chapter LXVIII is part of Central Excise Tariff (Amendment) Act, 2004 - Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

CHAPTER 68

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS NOTES

1. This Chapter does not cover:

(a) goods of Chapter 25;

(b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper and paperboard);

(c) coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

(d) articles of Chapter 71;

(e) tools or parts of tools, of Chapter 82;

(f) lithographic stones of heading 8442;

(g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547;

(h) dental burrs (heading 9018);

(ij) articles of Chapter 91 (for example, clocks and clock cases);

(k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(l) articles of Chapter 95 (for example, toys, games and sports requisites); or

(m) articles of heading 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 9606 (for example, buttons), 9609 (for example, slate pencils) or 9610 (for example, drawing slates).

2. In heading 6802, the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

Tariff Item

Description of goods

Unit

Rate of duty

(1)

(2)

(3)

(4)

6801 00 00

SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE (EXCEPT SLATE)

kg.

16%

6802

WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, OF NATURAL STONE (INCLUDING SLATE)

6802 10 00

- Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder

kg.

16%

- Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:

6802 21

-- Marble, travertine and alabaster:

6802 21 10

-- Marble blocks or tiles

kg.

16%

6802 21 20

--- Marble monumental stone

kg.

16%

6802 21 90

--- Other

kg.

16%

6802 22 00

-- Other calcareous stone

kg.

16%

6802 23

-- Granite:

6802 23 10

--- Granite blocks or tiles

kg.

16%

6802 23 90

--- Other

kg.

16%

6802 29 00

-- Other stone

kg.

16%

- Other:

6802 91 00

-- Marble, travertine and alabaster

kg.

16%

6802 92 00

-- Other calcareous stone

kg.

16%

6802 93 00

-- Granite

kg.

16%

6802 99 00

-- Other stone

kg.

16%

6803 00 00

WORKED SLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE

kg.

16%

6804

MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER

MATERIALS

6804 10 00

- Millstones and grindstones for milling, grinding or pulping

kg.

16%

- Other millstones, grindstones, grinding wheels and the like:

6804 21

-- Of agglomerated synthetic or natural diamond:

6804 21 10

-- Diamond impregnated wheels

kg.

16%

6804 21 90

--- Other

kg.

16%

6804 22

-- Of other agglomerated abrasives or of ceramics:

6804 22 10

-- Grinding wheels of synthetic abrasives

kg.

16%

6804 22 20

--- Grinding wheels of other materials

kg.

16%

6804 22 90

--- Other

kg.

16%

6804 23

-- Of natural stone:

6804 23 10

-- Grinding wheels made of natural stone

kg.

16%

6804 23 90

--- Other

kg.

16%

6804 30

- Hand sharpening or polishing stones:

6804 30 10

-- Polishing stones

kg.

16%

6804 30 20

--- Sharpening stones

kg.

16%

6805

NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP

6805 10

- On a base of woven textile fabric only:

6805 10 10

-- Abrasive cloth

kg.

16%

6805 10 90

--- Other

kg.

16%

6805 20

- On a base of paper or paperboard only:

6805 20 10

-- Emery or corundum coated paper

kg.

16%

6805 20 20

--- Flint coated paper

kg.

16%

6805 20 30

--- Glass or sand coated paper

kg.

16%

6805 20 40

--- Other abrasive paper

kg.

16%

6805 20 90

--- Other

kg.

16%

6805 30 00

- On a base of other materials

kg.

16%

6806

SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL WOOLS; EXFOLIATED VERMICULITE, EXPANDED CLAYS, FOAMED SLAG

AND SIMILAR EXPANDED MINERAL MATERIALS; MIXTURES AND ARTICLES OF HEAT-INSULATING, SOUND-INSULATING OR SOUND-ABSORBING MINERAL MATERIALS, OTHER THAN THOSE OF HEADING 6811 OR 6812 OR OF CHAPTER 69

6806 10 00

- Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls

kg.

16%

6806 20 00

- Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)

kg.

16%

6806 90 00

- Other

kg.

16%

6807

ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL (FOR EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH)

6807 10

- In-rolls:

6807 10 10

--- Tarfelt roofing

kg.

16%

6807 10 90

-- Other

kg.

16%

6807 90

- Other:

6807 90 10

--Tarfelt roofing

kg.

16%

6807 90 90

-- Other

kg.

16%

6808 00 00

PANELS, BOARDS, TILES, BLOCKS AND SIMILAR ARTICLES OF VEGETABLE FIBRE, OF STRAW OR OF SHAVINGS, CHIPS, PARTICLES, SAWDUST OR OTHER WASTE, OF WOOD, AGGLOMERATED WITH CEMENT, PLASTER OR OTHER MINERAL

BINDERS

kg.

16%

6809

ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON

PLASTER

- Boards, sheets, panels, tiles and similar articles, not ornamented:

6809 11 00

-- Faced or reinforced with paper or paperboard only

kg.

16%

6809 19 00

- Other

kg.

16%

6809 90 00

- Other articles

kg.

16%

6810

ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL STONE, WHETHER OR NOT REINFORCED

- Tiles, flagstones, bricks and similar articles:

6810 11

-- Building blocks and bricks:

6810 11 10

--- Cement bricks

kg.

16%

6810 11 90

-- Other

kg.

16%

6810 19

- Other:

6810 19 10

--- Cement tiles for mosaic

kg.

16%

6810 19 90

-- Other

kg.

16%

- Other articles:

6810 91 00

-- Prefabricated structural components for building or civil engineering

kg.

16%

6810 99

- Other:

6810 99 10

--- Concrete boulder

kg.

16%

6810 99 90

-- Other

kg.

16%

6811

ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-CEMENT OR THE LIKE

6811 10 00

- Corrugated sheets

kg.

16%

6811 20

- Other sheets, panels, tiles and similar articles:

6811 20 10

--- Asbestos-cement sheets

kg.

16%

6811 20 20

--- Asbestos-cement tiles

kg.

16%

6811 20 90

-- Other

kg.

16%

6811 30

- Tubes, pipes and tube or pipe fittings:

6811 30 10

--- Asbestos-cement pipes

kg.

16%

6811 30 90

-- Other

kg.

16%

6811 90 00

- Other articles

kg.

16%

6812

FABRICATED ASBESTOS FIBRES; MIXTURES WITH A BASIS OF ASBESTOS OR WITH A BASIS OF ASBESTOS AND MAGNESIUM CARBONATE; ARTICLES OF SUCH MIXTURES OR OF ASBESTOS (FOR EXAMPLE, THREAD, WOVEN FABRIC, CLOTHING, HEADGEAR, FOOTWEAR, GASKETS), WHETHER OR NOT REINFORCED, OTHER THAN GOODS OF HEADING 6811 OR 6813

6812 50 00

- Clothing, clothing accessories, footwear and headgear

kg.

16%

6812 60

- Paper, millboard and felt:

-- Millboard:

6812 60 11

----Asbestos

kg.

16%

6812 60 19

--- -Other

kg.

16%

6812 60 90

--- Other

kg.

16%

6812 70 00

- Compressed asbestos fibre jointing, in sheets or rolls

kg.

16%

6812 90

- Other:

-- Lagging compounds:

6812 90 11

----Asbestos

kg.

16%

6812 90 19

-- Other

kg.

16%

-- Asbestos packing joints and gaskets:

6812 90 21

----Packing joints

kg.

16%

6812 90 22

----Gaskets

kg.

16%

6812 90 90

--- Other

kg.

16%

6813

FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS

6813 10 00

- Brake linings and pads

kg.

16%

6813 90

- Other:

6813 90 10

-- Asbestos friction materials

kg.

16%

6813 90 90

--- Other

kg.

16%

6814

WORKED MICA AND ARTICLES OF MICA, INCLUDING AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER MATERIALS

6814 10

- Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support:

6814 10 10

-- Cut mica condenser films or plates

kg.

16%

6814 10 20

--- Sheets and strips cut to shape

kg.

16%

6814 10 30

--- Washers and discs

kg.

16%

6814 10 90

--- Other

kg.

16%

6814 90

- Other:

6814 90 10

-- Mica stacked units

kg.

16%

6814 90 20

--- Silvered mica, capacitor plates or silvered mica plates

kg.

16%

6814 90 30

--- Micanite and all sorts of built up mica

kg.

16%

6814 90 40

--- Micapaper or reconstituted mica paper

kg.

16%

6814 90 50

--- Moulded glass bonded or glass bonded mica

kg.

16%

6814 90 60

-- Mica bricks

kg.

16%

6814 90 90

--- Other

kg.

16%

6815

ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES OF CARBON FIBRES AND ARTICLES OF PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED

6815 10

- Non-electrical articles of graphite or other

carbon:

6815 10 10

--- Graphite filter candle

kg.

16%

6815 10 20

--- Non-electrical articles of graphite

kg.

16%

6815 10 90

--- Other

kg.

16%

6815 20 00

- Articles of peat

kg.

16%

- Other articles:

6815 91 00

-- Containing magnesite, dolomite or chromite

kg.

16%

6815 99

-- Other:

6815 99 10

-- Bricks and tiles of fly ash

kg.

16%

6815 99 20

--- Sanitary wares, kitchen wares and other made up articles of fly ash

kg.

16%

6815 99 90

--- Other

kg.

16%

Frequently asked questions

What does Central Excise Tariff (Amendment) Act, 2004 Chapter LXVIII provide?

Section Chapter LXVIII of the Central Excise Tariff (Amendment) Act, 2004 (Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials) is reproduced on this page as part of the Central Excise Tariff (Amendment) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Tariff (Amendment) Act, 2004 Chapter LXVIII?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Tariff (Amendment) Act, 2004 Chapter LXVIII. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial