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 LXIX

Ceramic Products

~4 min read
https://sooperkanoon.com/act/9794

Bare act section · Research

About this section

Central Excise Tariff (Amendment) Act, 2004 Chapter LXIX is part of Central Excise Tariff (Amendment) Act, 2004 - Ceramic Products. 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 69

CERAMIC PRODUCTS

NOTES

1. This Chapter applies only to ceramic products which have been fired after shaping. Headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903.

2. This Chapter does not cover:

(a) products of heading 2844;

(b) articles of heading 6804;

(c) articles of Chapter 71 (for example, imitation jewellery);

(d) cermets of heading 8113;

(e) articles of Chapter 82;

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

(g) artificial teeth (heading 9021);

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

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

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

(l) articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes).

3. In relation to products of heading 6908, 6909, 6911, 6912 and 6913, the process of printing, decorating or ornamenting shall amount to 'manufacture'.

Tariff Item

Description of goods

Unit

Rate of duty

(1)

(2)

(3)

(4)

I. --GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS

6901

BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS EARTHS

6901 00

- Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths:

6901 00 10

-- Bricks

mt

Nil

6901 00 20

--- Blocks

mt

16%

6901 00 30

--- Tiles

mt

16%

6901 00 90

--- Other

mt

16%

6902

REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS, OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR SIMILAR SILICEOUS EARTHS

6902 10

- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3:

6902 10 10

--- Magnesite bricks and shapes

mt

16%

69021020

-- Chrome magnesite bricks

mt

16%

69021030

-- Magnesite chrome bricks and shapes

mt

16%

69021040

-- Magnesia carbon bricks and shapes

mt

16%

69021050

-- Direct bonded basic bricks and shapes

mt

16%

69021090

-- Other

mt

16%

690220

- Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products:

6902 20 10

--- Silica bricks and shapes

mt

16%

6902 20 20

-- High alumina bricks and shapes

mt

16%

6902 20 30

--- Alumina carbon bricks and shapes

mt

16%

6902 20 40

--- Silicon Carbide bricks and shapes

mt

16%

6902 20 50

-- Mullite bricks

mt

16%

6902 20 90

--- Other

mt

16%

6902 90

- Other:

6902 90 10

--- Fire clay bricks and shapes

mt

16%

6902 90 20

--- Graphite bricks and shapes

mt

16%

6902 90 30

-- -Vermiculite insulation bricks

mt

16%

6902 90 40

--- Clay graphite stopper heads

mt

16%

6902 90 90

--- Other

mt

16%

6903

OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS AND RODS), OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS

6903 10

- Containing by weight more than 50% of graphite or other carbon or of a mixture of these products:

6903 10 10

-- - Magnesia carbon bricks, shapes and graphetised alumina

mt

16%

6903 10 90

--- Other

mt

16%

6903 20

- Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2):

6903 20 10

--- Silicon carbide crucibles

mt

16%

6903 20 90

--- Other

mt

16%

6903 90

- Other:

6903 90 10

-- Zircon or zircon-mullite refractories

mt

16%

6903 90 20

--- Basalt tiles

mt

16%

6903 90 30

--- Ceramic fibres

mt

16%

6903 90 40

--- Monolithics or castables (fire-clay, basic, silica, high alumina, insulating)

mt

16%

6903 90 90

--- Other

mt

16%

II. --OTHER CERAMIC PRODUCTS

6904

CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT OR FILLER TILES AND THE LIKE

6904 10 00

- Building bricks

Tu

16%

6904 90 00

- Other

mt

16%

6905

ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY LINERS, ARCHITECTURAL ORNAMENTS AND OTHER CERAMIC CONSTRUCTIONAL GOODS

6905 10 00

- Roofing tiles

mt

16%

6905 90 00

- Other

mt

16%

6906 00 00

CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE FITTINGS

mt

16%

6907

UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING

6907 10

- Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm:

6907 10 10

-- -Vitrified tiles, whether polished or not

m2

16%

69071090

-- Other

m2

16%

6907 90

- Other:

6907 90 10

-- -Vitrified tiles, whether polished or not

m2

16%

6907 90 90

--- Other

m2

16%

6908

GLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; GLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING

6908 10

- Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm:

6908 10 10

--- Ceramic mosaic cubes

m2

16%

6908 10 20

--- Ceramic mosaic tiles

m2

16%

6908 10 90

--- Other

m2

16%

6908 90

- Other:

6908 90 10

--- Ceramic mosaic cubes

m2

16%

6908 90 20

--- Ceramic mosaic tiles

m2

16%

6908 90 90

--- Other

m2

16%

6909

CERAMIC WARES FOR LABORATORY, CHEMICAL OR OTHER TECHNICAL USES; CERAMIC TROUGHS, TUBS AND SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS

- Ceramic wares for laboratory, chemical or other technical uses:

6909 11 00

-- -Of porcelain or china

kg.

16%

6909 12 00

-- Articles having a hardness equivalent to 9 or more on the Mohs scale

kg.

16%

6909 19

-- Other:

6909 19 10

--- Ceramic filter candle

kg.

16%

6909 19 90

--- Other

kg.

16%

6909 90 00

- Other

kg.

16%

6910

CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS, FLUSHING CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES

6910 10 00

- Of porcelain or china

kg.

16%

6910 90 00

- Other

kg.

16%

6911

TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA

6911 10

- Tableware and kitchenware:

-- Tableware:

6911 10 11

----Of bone china and soft porcelain

kg.

16%

6911 10 19

--Other

kg.

16%

-- Kitchenware:

6911 10 21

----Of Bone china and soft porcelain

kg.

16%

6911 10 29

--- -Other

kg.

16%

6911 90

- Other:

6911 90 10

--- Toilet articles

kg.

16%

6911 90 20

--- Water filters of a capacity not exceeding 40 litres

kg.

16%

6911 90 90

--- Other

kg.

16%

6912

CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA

6912 00

- Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china:

6912 00 10

--- Tableware

kg.

16%

6912 00 20

--- Kitchenware

kg.

16%

6912 00 30

--- Toilet articles

kg.

16%

6912 00 40

--- Clay articles

kg.

16%

6912 00 90

--- Other

kg.

16%

6913

STATUETTES AND OTHER ORNAMENTAL CERAMIC ARTICLES

6913 1000

- Of porcelain or china

kg.

16%

6913 9000

- Other

kg.

16%

6914

OTHER CERAMIC ARTICLES

6914 10 00

- Of porcelain or china

kg.

16%

6914 90 00

- Other

kg.

16%

* The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail Price. For percentage of abatement -please see Appendix V.

Frequently asked questions

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

Section Chapter LXIX of the Central Excise Tariff (Amendment) Act, 2004 (Ceramic Products) 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 LXIX?

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 LXIX. 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