Skip to content


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

StateCentral Government
Year
Section TitleLead and Articles Thereof
Act Info:

CHAPTER 78 LEAD AND ARTICLES THEREOF NOTE

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 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. 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, coiled 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:

(i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;

(ii) 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

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),

0.001

each

Tariff Item

Description of goods

Unit

Rate of duty

(1)

(2)

(3)

(4)

7801

UNWROUGHT LEAD

7801 10 00

Refined lead

kg.

16%

- Other:

7801 91 00

-- Containing by weight antimony as the principal other element

kg.

16%

7801 99

-- Other:

7801 99 10

-- Pig lead

kg.

16%

7801 99 20

-- Unrefined lead

kg.

16%

7801 99 30

-- Unrefined lead alloys

kg.

16%

7801 99 90

-- Other

kg.

16%

7802

LEAD WASTE AND SCRAP

7802 00

- Lead waste and scrap:

7802 00 10

-- Lead scrap, namely the following: scrap lead-soft covered by ISRI code word

kg.

16%

'Racks';

mixed hard or soft scrap lead covered by ISRI code word 'Radio';

lead covered copper cable covered by ISRI code word 'Relay';

wheel weights covered by ISRI code word 'Ropes',

mixed common babbit covered by ISRI code word 'Roses'.

7802 00 90

Other

kg.

16%

7803

LEAD BARS, RODS, PROFILES AND WIRE

7803 00

Lead bars, rods, profiles and wire:

Bars and rods:

7803 00 11

Hollow bars

kg.

16%

7803 00 19

Other

kg.

16%

Profiles:

7803 00 21

Hollow

kg.

16%

7803 00 29

Other

kg.

16%

7803 00 30

Wire

kg.

16%

7804

LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS AND FLAKES

Plates, sheets, strip and foil:

7804 11

Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm:

7804 11 10

Sheets and strip

kg.

16%

7804 11 20

Foil

kg.

16%

7804 19

Other:

7804 19 10

Plates

kg.

16%

7804 19 90

Other

kg.

16%

7804 20 00

Powders and flakes

kg.

16%

7805

LEAD TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLING, ELBOWS, SLEEVES)

7805 00

Lead tubes, pipes and tube or pipe fittings (for example, coupling, elbows, sleeves):

7805 00 10

Tubes and pipes

kg.

16%

7805 00 20

Tube or pipe fittings

kg.

16%

7806

OTHER ARTICLES OF LEAD

7806 00

Other articles of lead:

7806 00 10

Sanitary fixtures

kg.

16%

7806 00 20

Indian lead seals

kg.

16%

7806 00 30

Blanks

kg.

16%

7806 00 90

Other

kg.

16%




Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //