Chapter 76 - Taxinq

Chapter Notes

~~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 crosssection 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 7601), 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 sides 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. Headings 7606 and 7607 apply, 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 polygonals, 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.

[HS2022 Changes in this Chapter w.e.f. 1 Jan 2022 by Financ Act, 2021 - Chapter Note Omitted - See Section XV Note 9 for details]

Chapter Sub-Heading Notes

In this Chapter, the following expressions have the meanings hereby assigned to them:

(a) Aluminium, not alloyed

Metal containing by weight at least 99% of aluminium, 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
Fe + Si (iron plus silicon)	1
Other elements (1) each	0.1 (2)

(b) Aluminium alloys

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

(i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 1%.

Notwithstanding the provisions of Note 9 (c) to Section XV ~~Chapter Note 1(c)~~, for the purposes of sub-heading 7616 91, the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

[HS2022 Changes in this Note w.e.f. 1 Jan 2022 by Finance Act, 2021 - For the words "Chapter Note 1 (c)"; the words, " Note 9(c) to Section XV" substituted.]

Tariff Items

Heading	Sub Heading	Item No.	Dash	Description	Unit	BCD
7601				UNWROUGHT ALUMINIUM
7601	7601 10		-	Aluminium, not alloyed :
7601	7601 10	7601 10 10	---	Ingots	kg.	7.5%
7601	7601 10	7601 10 20	---	Billets	kg.	7.5%
7601	7601 10	7601 10 30	---	Wire bars	kg.	7.5%
7601	7601 10	7601 10 40	---	Wire rods	kg.	7.5%
7601	7601 10	7601 10 90	---	Other	kg.	7.5%
7601	7601 20		-	Aluminium alloys :
7601	7601 20	7601 20 10	---	Ingots	kg.	7.5%
7601	7601 20	7601 20 20	---	Billets	kg.	7.5%
7601	7601 20	7601 20 30	---	Wire bars	kg.	7.5%
7601	7601 20	7601 20 40	---	Wire rods	kg.	7.5%
7601	7601 20	7601 20 90	---	Other	kg.	7.5%
7602				ALUMINIUM WASTE AND SCRAP
7602	7602 00		-	Aluminium waste and scrap :
7602	7602 00	7602 00 10	---	Aluminiumscrap, namely the following : clean aluminium lithographic sheets covered by ISRI code word ‘Tablet’; new, clean aluminium lithographic sheets covered by ISRI code word ‘Tabloid’; mixed low copper aluminium clippings and solids covered by ISRI code word ‘Taboo’; clean mixed old alloy sheet aluminium covered by ISRI code word ‘Taint’/‘Tabor’; new aluminiumcan stockcovered by ISRIcode word ‘Take’; old can stock covered by ISRI code word ‘Talc’; shredded aluminium used beverages can (U) scrap covered by ISRI code word ‘Talcred’; densified aluminiumusedbeverages can (UBC) scrap covered by ISRI code word ‘Taldack’; baled aluminium used beverage can (UBC) scrap covered by ISRI code word ‘Taldon’; briquetted aluminiumusedbeverage can (UBC) scrap covered by ISRI code word ‘Taldork’; painted siding covered by ISRI code word ‘Tale’; coated scrap covered by ISRI code word ‘Talent’; aluminiumscrap radiators covered by ISRIcodeword ‘Talk’; E.C. aluminium nodules covered by ISRI code word ‘Tall’; new pure aluminium wire and cable covered by ISRI code word ‘Talon’; new mixedaluminiumwire and cable covered by ISRI code word ‘Tann’; Old pure aluminium wire and cable covered by ISRI code word ‘Taste’; old mixed aluminium wire and cable covered by ISRI code word ‘Tassel’; aluminiumpistons covered by ISRIcode word‘Tarry’; segregated aluminium borings and turnings covered by ISRI code word ‘Teens’; mixed aluminiumcastingscovered by ISRIcode word ‘Telic’; mixed aluminiumcastingscovered by ISRIcode word ‘Tense’; wrecked airplane sheet aluminium covered by ISRI code word ‘Tepid’; new aluminium foil covered by ISRI code word ‘Terse’; Newaluminiumfoil covered by ISRIcodeword 'Tetra'; Old aluminiumfoil covered by ISRIcode word 'Tesla; aluminium grindings covered by ISRI code word ‘Thigh’; segregated new aluminium alloy clippings and solids covered by ISRI code word ‘Tooth’; mixed new aluminium alloy clippings and solids covered by ISRI code word ‘Tough’; segregated new aluminium castings, forgings and extrusions covered by ISRI code word ‘Tread’; aluminium auto castings covered by ISRI code word ‘Trump’; insulated aluminiumwire scrapcovered by ISRIcode word ‘Twang’; aluminium airplane castings covered by ISRI code word ‘Twist’; fragmentizer aluminium scrap (from automobile shredder) covered by ISRI code word ‘Twitch’; Aluminiumauto or truckwheelscovered by ISRIcode word 'Troma' ; Fragmentizer aluminium scrap from automobile shredders covered by ISRI code word 'Tweak'; Burnt Fragmentizeraluminiumscrap(fromautomobile shredders) covered by ISRI code word 'Twire'; Shreddednon-ferrousscrap(predominantlyaluminium) covered by ISRI code word 'Zorba'; Newproductionaluminiumextrusionscovered byISRI code word 'Tata'; Allaluminiumradiatorsfromautomobiles covered by ISRI code word 'Tally'; Aluminium extrusions '10/10 covered by ISRI code word 'Toto'; Aluminium extrusions dealer grade covered by the word 'Tutu';	kg.	2.5%
7602	7602 00	7602 00 90	---	Other waste and scrap	kg.	2.5%
7603				ALUMINIUM POWDERS AND FLAKES
7603	7603 10		-	Powders of non-lamellar structure :
7603	7603 10	7603 10 10	---	Aluminium powder for thermit process	kg.	7.5%
7603	7603 10	7603 10 90	---	Other	kg.	7.5%
7603		7603 20 00	-	Powders of lamellar structure; flakes	kg.	7.5%
7604				ALUMINIUM BARS, RODS AND PROFILES
7604	7604 10		-	Of aluminium, not alloyed :
7604	7604 10	7604 10 10	---	Wire rods	kg.	7.5%
7604	7604 10	7604 10 20	---	Bars and rods, other than wire rods	kg.	7.5%
7604	7604 10	7604 10 31	----	Hollow	kg.	7.5%
7604	7604 10	7604 10 39	----	Other	kg.	7.5%
7604		7604 21 00	--	Hollow profiles	kg.	7.5%
7604	7604 29		--	Other :
7604	7604 29	7604 29 10	---	Hard drawn bare aluminium conductors steel re-inforced (A.C.S.R.)	kg.	7.5%
7604	7604 29	7604 29 20	---	Wire rods	kg.	7.5%
7604	7604 29	7604 29 30	---	Bars and rods, other than wire rods	kg.	7.5%
7604	7604 29	7604 29 90	---	Other	kg.	7.5%
7605				ALUMINIUM WIRE
7605		7605 11 00	--	Of which the maximum cross-sectional dimension exceeds 7 mm	kg.	7.5%
7605	7605 19		--	Other :
7605	7605 19	7605 19 10	---	Of which the maximum cross-sectional dimension exceeds 6 mm but does not exceed 7 mm	kg.	7.5%
7605	7605 19	7605 19 91	----	Hard drawn bare-solid	kg.	7.5%
7605	7605 19	7605 19 99	----	Other	kg.	7.5%
7605		7605 21 00	--	Of which the maximum cross-sectional dimension exceeds 7 mm	kg.	7.5%
7605	7605 29		--	Other :
7605	7605 29	7605 29 10	---	Of which the maximum cross-sectional dimension exceeds 6 mm but does not exceed 7 mm	kg.	7.5%
7605	7605 29	7605 29 90	---	Other	kg.	7.5%
7606				ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM
7606	7606 11		--	Of aluminium, not alloyed :
7606	7606 11	7606 11 10	---	Electrolytic plates or sheets	kg.	7.5%
7606	7606 11	7606 11 90	---	Other	kg.	7.5%
7606		7606 12 00	--	Of aluminium alloys	kg.	7.5%
7606	7606 91		--	Of aluminium, not alloyed :
7606	7606 91	7606 91 10	---	Circles	kg.	7.5%
7606	7606 91	7606 91 20	---	Electrolytic plates or sheets	kg.	7.5%
7606	7606 91	7606 91 90	---	Other	kg.	7.5%
7606	7606 92		--	Of aluminium alloys :
7606	7606 92	7606 92 10	---	Circles	kg.	7.5%
7606	7606 92	7606 92 90	---	Other	kg.	7.5%
7607				ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM
7607	7607 11		--	Rolled but not further worked :
7607	7607 11	7607 11 10	---	Ordinarily used for tea chest lining	kg.	7.5%
7607	7607 11	7607 11 90	---	Other	kg.	7.5%
7607	7607 19		--	Other :
7607	7607 19	7607 19 10	---	Ordinarily used for tea chest lining	kg.	7.5%
7607	7607 19	7607 19 91	----	Plain	kg.	7.5%
7607	7607 19	7607 19 92	----	Embossed	kg.	7.5%
7607	7607 19	7607 19 93	----	Perforated or cut-to-shape	kg.	7.5%
7607	7607 19	7607 19 94	----	Coated	kg.	7.5%
7607	7607 19	7607 19 95	----	Printed	kg.	7.5%
7607	7607 19	7607 19 99	----	Other	kg.	7.5%
7607	7607 20		-	Backed :
7607	7607 20	7607 20 10	---	Ordinarily used for tea chest lining	kg.	7.5%
7607	7607 20	7607 20 90	---	Other	kg.	7.5%
7608				ALUMINIUM TUBES AND PIPES
7608		7608 10 00	-	Of aluminium, not alloyed	kg.	10%
7608		7608 20 00	-	Of aluminium alloys	kg.	10%
7609				ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
7609		7609 00 00		ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)	kg.	10%
7610				ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES
7610		7610 10 00	-	Doors, windows and their frames and thresholds for doors	kg.	10%
7610	7610 90		-	Other :
7610	7610 90	7610 90 10	---	Structures	kg.	10%
7610	7610 90	7610 90 20	---	Parts of structures, not elsewhere specified	kg.	10%
7610	7610 90	7610 90 30	---	Aluminium plates , rods, profiles, tubes and the like, prepared for use in structure	kg.	10%
7610	7610 90	7610 90 90	---	Other	kg.	10%
7611				ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT
7611		7611 00 00		ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT	kg.	10%
7612				ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS (INCLUDING RIGID OR COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING 300 l, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT
7612	7612 10		-	Collapsible tubular containers :
7612	7612 10	7612 10 10	---	Plain	kg.	10%
7612	7612 10	7612 10 20	---	Lacquered	kg.	10%
7612	7612 10	7612 10 30	---	Printed	kg.	10%
7612	7612 10	7612 10 90	---	Other	kg.	10%
7612	7612 90		-	Other :
7612	7612 90	7612 90 10	---	Plain	kg.	10%
7612	7612 90	7612 90 20	---	Lacquered	kg.	10%
7612	7612 90	7612 90 30	---	Printed	kg.	10%
7612	7612 90	7612 90 90	---	Other	kg.	10%
7613				ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS
7613	7613 00		-	Aluminium containers for compressed or liquefied gas :
7613	7613 00	7613 00 11	----	Plain	kg.	10%
7613	7613 00	7613 00 12	----	Lacquered	kg.	10%
7613	7613 00	7613 00 13	----	Printed	kg.	10%
7613	7613 00	7613 00 19	----	Other	kg.	10%
7613	7613 00	7613 00 21	----	Plain	kg.	10%
7613	7613 00	7613 00 22	----	Lacquered	kg.	10%
7613	7613 00	7613 00 23	----	Printed	kg.	10%
7613	7613 00	7613 00 29	----	Other	kg.	10%
7613	7613 00	7613 00 91	----	Plain	kg.	10%
7613	7613 00	7613 00 92	----	Lacquered	kg.	10%
7613	7613 00	7613 00 93	----	Printed	kg.	10%
7613	7613 00	7613 00 99	----	Other	kg.	10%
7614				STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED
7614		7614 10 00	-	With steel core	kg.	10%
7614		7614 90 00	-	Other	kg.	10%
7615				TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF ALUMINIUM; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF ALUMINIUM; SANITARY WARE AND PARTS THEREOF, OF ALUMINIUM
7615	7615 10		-	Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:
7615	7615 10	7615 10 11	- - - -	Pressure cookers	kg.	20%
7615	7615 10	7615 10 12	- - -	Solar collectors	kg.	20%
7615	7615 10	7615 10 21	- - - -	Non-stick	kg.	20%
7615	7615 10	7615 10 29	- - --	Other	kg.	20%
7615	7615 10	7615 10 30	- - -	Other table, kitchen or household articles	kg.	20%
7615	7615 10	7615 10 40	- - -	Pot scourers and scouring or polishing pads, gloves and the like	kg.	20%
7615	7615 10	7615 10 90	- - -	Parts	kg.	20%
7615	7615 20		-	Sanitary ware and parts thereof :
7615	7615 20	7615 20 10	---	Sanitary ware of aluminium and aluminium alloys for indoor use	kg.	10%
7615	7615 20	7615 20 20	---	Parts	kg.	10%
7615	7615 20	7615 20 90	---	Other	kg.	10%
7616				OTHER ARTICLES OF ALUMINIUM
7616		7616 10 00	-	Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles	kg.	10%
7616		7616 91 00	--	Cloth, grill, netting and fencing, of aluminium wire	kg.	10%
7616	7616 99		--	Other :
7616	7616 99	7616 99 10	---	Expanded metal of aluminium and aluminium alloys	kg.	10%
7616	7616 99	7616 99 20	---	Chains	kg.	10%
7616	7616 99	7616 99 30	---	Bobbins	kg.	10%
7616	7616 99	7616 99 90	---	Other	kg.	10%

Aluminium and articles thereof

Chapter Notes

Chapter Sub-Heading Notes

Tariff Items