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Cesses, Additional Duties & Other Levies
[Annexure 1]
[Annexure 2]
[Annexure 3]
[Annexure 4]
[Annexure 5]
[Annexure 6A]
[Annexure 6]
[Annexure 7]
[Annexure 8 — Omitted]
[Annexure 9 — Omitted]
[Annexure 10]
[Annexure 12]
[Annexure 11]
[Annexure 22]
[Annexure 15]
[Annexure 14]
[Annexure 13]
[Annexure 14A]
Determination of Origin of Goods Rules
[Annexure 16]
[Annexure 19]
[Annexure 18]
[Annexure 17]
[Annexure 20]
[Annexure 21]
[Annexure 23]
[Annexure 24]
[Annexure 31A]
[Annexure 29]
[Annexure 25]
[Annexure 26]
[Annexure 27]
[Annexure 28]
[Annexure 30]
[Annexure 31]
[Annexure 31B]
[Annexure 33]
[Annexure 33B]
[Annexure 32]
[Annexure 33A]
Validating Provisions & Notifications
[Annexure 34]
[Annexure 35]
Determination of Origin Rules
Rules of Determination of Origin of Goods under the (Formerly Known as Bangkok Agreement) Rules, 2006 — [Annexure 16]
Tariff (Determination of Origin of the ) Rules, 1976 — [Annexure 17] ...........................5.76
Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 — [Annexure 18] ............................................................................................5.79
Customs Tariff (Determination of Origin of Goods under the Agreement on Preferential Trading Arrangement) Rules, 1995 — [Annexure 19] .........................................................................................................................5.83
Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of and the Republic of India) Rules, 2000 — [Annexure 20] .........................................5.87
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between the Transitional and Republic of India) Rules, 2003 — [Annexure 21] ...............................5.91
Thailand — Interim Rules of Origin for Preferential Tariff concessions for Trade between India and Thailand — [Annexure 22] .............................................................................................................................................................................
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of ) Rules, 2005 — [Annexure 23] .........................................5.109
Rules of Determination of Origin of Goods under the Agreement on (SAFTA) — [Annexure 24] ...........................................................................................................................................................................5.132
Rules for Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Rules, 2007 — [Annexure 25] ...........................................................5.144
Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for ) Rules, 2015 — [Annexure 26] ..........................................................................................................5.163
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of and Republic of India) Rules, 2009 — [Annexure 27] .....................5.172
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the ) Rules, 2009 — [Annexure 28] ...........................5.180
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the and the Republic of India) Rules, 2009 — [Annexure 29] .........................................................................................................5.203
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and ) Rules, 2011 — [Annexure 30] ..................................................5.237
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and ) Rules, 2011 — [Annexure 31] .................................................5.250
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the ) Rules, 2021
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the ) Rules, 2022 — [Annexure 31B]
Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 — [Annexure 32]
Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022 — [Annexure 33]
of Provisional
Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025 — [Annexure 33B] ..............................................................................5.389
- Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026 ..........................................................................................................................................5.459
Part 6
1. This Chapter does not cover :
(a)slag or similar industrial waste prepared as macadam (heading 2517);
(b)natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
(c)sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710);
(d)basic slag of Chapter 31;
(e)slag wool, rock wool or similar mineral wools (heading 6806);
(f)waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112 or 8549); or
(g)copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of headings 2601 to 2617, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3. Heading 2620 applies only to :
(a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and
(b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
1. For the purposes of sub-heading 2620 21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic
- Iron ores and concentrates, other than roasted iron pyrites : 2601 11-- Non-agglomerated :
Cus., dated 24-10-2025.
For Integrated Goods and Services Tax (IGST) - See Part 4 in Vol. 2. † For Additional duties and other levies - See Part 5 in Vol. 2.
# For Safeguard duties and
ore lumps (60% Fe or more) 2601 11 11----60% Fe or more but below 62% Fe
(State Trading Enterprise]
(State Trading Enterprise] 2601 11 19----65% Fe and
(State Trading Enterprise]
Enterprise]
Enterprise]
(State Trading Enterprise]
(State Trading Enterprise]
11 39----65% Fe and abovekg.2.52.5101821.245FreeSTE (State Trading Enterprise] ---Iron ore Fines (below 62% Fe) 2601 11 41----below 55% Fekg.2.52.5101821.245FreeSTE (State Trading Enterprise] 2601 11 42 ----55% Fe or more but
(State Trading Enterprise] 2601 11 49----60% Fe or more but below 62% Fe
(State Trading Enterprise]
2601 11 50---Iron ore concentrateskg.2.52.5101821.245FreeSTE (State Trading Enterprise]
2601 11 90---Otherskg.2.52.5101821.245FreeSTE (State Trading Enterprise]
2601 12-- Agglomerated : 2601 12 10---Iron ore pelletskg.2.52.5101821.245FreeFree
2601 12 90---Otherkg.2.52.5101821.245FreeFree 2601 20 00-Roasted iron pyriteskg.2.52.5101821.245Free
2602 00- Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight :
2602 00 10---
2602 00 20--but below 46%)
2602 00 30--but below 44%)
2602 00 40--but below 40%)
2602 00 50--but below 35%)
2602 00 60---Ferruginous (10% or more but below 30%)
2602 00 70---glomerated
kg.2.52.5101821.245FreeRestricted
kg.2.52.5101821.245FreeSTE (State Trading Enterprise]
kg.2.52.5101821.245FreeSTE (State Trading Enterprise]
kg.2.52.5101821.245FreeSTE (State Trading Enterprise]
kg.2.52.5101821.245FreeSTE (State Trading Enterprise]
kg.2.52.5101821.245FreeSTE (State Trading Enterprise]
kg.2.52.5101821.245FreeSTE (State Trading Enterprise]
2602 00 90---Otherkg.2.52.5101821.245FreeSTE (State Trading Enterprise]
2606 00- Aluminium ores and concentrates :
2606 00 10---Bauxite (natural), not calcined
kg. †[0]001818.000FreeFree
kg.00101 1818.000FreeFree kg. †[0]001818.000FreeFree
kg.2.52.5101821.245FreeFree
2606 00 20---Bauxite (natural), calcinedkg.2.52.5101821.245FreeFree
2606 00 90---Other aluminium ores and concentrates
kg.2.52.5101821.245FreeFree
kg.2.52.5101821.245FreeFree kg.2.52.5101821.245FreeFree kg. †[0]001818.000FreeFree
2610 00- Chromium ores and concentrates :
2610 00 10---Chrome ore lumps, containing 47% Cr2O3 and above
2610 00 20---Chrome ore lumps, containing 40% or more but less than 47% Cr2O3
2610 00 30--- Chrome ore lumps below 40% Cr2O3
2610 00 40--- Chrome ore friable and 47% Cr2O3 and above
kg.2.52.5101821.245FreeRestricted
kg.2.52.5101821.245FreeRestricted
kg.2.52.5101821.245FreeRestricted
kg.2.52.5101821.245FreeRestricted
2610 00 90---Otherkg.2.52.5101821.245FreeRestricted kg. †[0]0055.000FreeFree
2612 10 00-Uranium ores and concentrates
2612 20 00-Thorium ores and concentrates
kg.00101 55.000RestrictedSTE (State Trading Enterprise] Import subject to Atomic Energy Act, 1962 (as amended from time to time) and Rules thereunder.
kg.2.52.52 1057.888RestrictedSTE (State Trading Enterprise] Import subject to Atomic Energy Act, 1962 (as amended from time to time) and Rules thereunder.
† Substituted (w.e.f. 1-5-2025) by s. 103(b) and Third Schedule to the Finance Act, 2025 (7 of 2025).
†#
2613 10 00-Roastedkg. †[0]0055.000FreeFree 2613 90 00-Otherkg. †[0]0055.000FreeFree -
2614 00- Titanium ores and concentrates : 2614 00 10---Ilmenite, unprocessedkg.2.52.51057.888FreeSTE (State Trading Enterprise]
2614 00 20---Ilmenite, upgraded (beneilmenite ground) kg.2.52.51057.888FreeSTE (State Trading Enterprise] --- Rutile :
2614 00 31----Rare earth oxides including rutile sand
(State Trading Enterprise]
2614 00 39----Otherkg.2.52.51057.888FreeSTE (State Trading Enterprise]
2614 00 90---Otherkg.2.52.51057.888FreeSTE (State Trading Enterprise]
2615 10 00- Zirconium ores and concentrates kg. †[0]0055.000FreeSTE (State Trading Enterprise]
‡2615 10- Zirconium ores and concentrates : 2615 10 10---Hafniumkg.0001 55.000FreeSTE (State Trading Enterprise]
2615 10 90---Otherkg.00055.000FreeSTE (State Trading Enterprise]
2615 902 - Other :
2615 90 10---V anadium ores and concentrates kg. †[0]0055.000FreeFree
2615 90 20---Niobium or tantalum ores and concentrates kg. †[0]0055.000RestrictedFreeImport subject to Atomic Energy Act, 1962 (as amended
† Substituted (w.e.f. 1-5-2025) by s. 103(b) and Third Schedule to the Finance Act, 2025 (7 of 2025). 2024.
‡ Substituted for tariff item 2615 10 00 and the entries relating thereto by the Finance Bill, 2026 (3 of 2026), w.e.f. 1-5-2026.
2616 10 00-Silver ores and concentrateskg.2.52.51057.888FreeFree 2616 90- Other : 2616 90 10---Gold ores and concentrateskg.2.52.51057.888FreeFree 2616 90 90---Otherkg.2.52.51057.888FreeFree
2617 10 00-Antimony ores and concentrates kg. †[0]0055.000Free 2617 90 00-Otherkg.2.52.51057.888FreeFree
from time to time) and Rules thereunder.
2619 00- Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel :
2619 00 10---Converted slag (scull) of blast furnace kg.5510181 24.490RestrictedFree
2619 00 90---Otherkg.5510181 24.490RestrictedFree - Containing mainly zinc :
2620 11 00-- kg.55101824.490RestrictedFree
2620 19-- Other :
2620 19 10---Zinc drosskg.55101824.490FreeFreeImport is permitted to the actual user or the trade on behalf of the actual users authorised by SPCB on one time basis and subject the documents by the Custom Auin Schedule VIII ofagement and Trans-ment) Rules, 2016 dated 18-3-2020)
† Substituted (w.e.f. 1-5-2025) by s. 103(b) and Third Schedule to the Finance Act, 2025 (7 of 2025).
2620 19 90---Otherkg.55101824.490RestrictedFree permitted as per Policy Condition of Chapter 26.
- Containing mainly lead :
2620 21 00--Leaded gaso line sludges and leaded anti-knock compound sludges
2620 29-- Other :
kg.55101824.490RestrictedFree
2620 29 10---Lead drosskg.55101824.490RestrictedFree
2620 29 90---Otherkg.55101824.490RestrictedFree
2620 30- Containing mainly copper :
2620 30 10---Brass drosskg.55101824.490RestrictedFreeImport of ashes and residue containing mainly copper is permitted as per Policy Condition 3 below.
2620 30 90---Otherkg.55101824.490RestrictedFreeImport of ashes and residue containing mainly copper is permitted as per Policy Condition 3 of this Chapter.
2620 40- Containing mainly aluminium :
2620 40 10---Aluminium drosskg.55101824.490RestrictedFree
2620 40 90---Otherkg.55101824.490RestrictedFree
2620 60 00-Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
kg.55101824.490RestrictedFree - Other :
2620 91 00--Containing antimony, beryllium, cadmium, chromium or their mixtures
kg.55101824.490RestrictedFree
2620 99 00--Otherkg.55101824.490RestrictedFreeImport of spent cleaned metal catalyst containing nickel is permitted without a licence to units registered Environment and Forest, Government of India.
2621 10 00-Ash and residues from the incineration of municipal waste
kg.5510 1 24.490 RestrictedFree
2621 90 00-Otherkg.5510181 24.490RestrictedFree
1 5% IGST : 2621 : Fly ash
Energy Act, 1962 and rules made there under.
of Environment and Forest, Government of India, on actual user basis upto the annual quantity limits indicated in the 1.25 percent and 0.1 percent respectively; respectively;
3. Import of the following types of ashes and residue containing mainly copper is permitted without a licence to units
(i) Brass dross containing lead equal to or less than 1.25 percent;
(ii) Copper oxide mill scale;
(iii) Copper reverts, cake and residue containing lead and cadmium equal to or less than 1.25 percent and 0.1 percent respectively;
(iv) Copper dross containing copper greater than 65 percent and lead and cadmium equal to or less than 1.25 percent and 0.1 percent respectively;
(v) Spent cleaned metal catalyst containing copper.
Nil IGST:Uranium Ore Concentrate
Exhibitions, seminars or expeditions related imports ...................................................................................See under G.E. Nos. 7 to 11
Export Oriented Undertakings (EOU), jobbing ............................................................................................See under G.E. Nos. 51 to 55
airline imports, motion pictures, gaming software, ATA carnet imports, etc. .................................See under G.E. Nos. 182 to 184 Privileged persons, organisations, authorities and foreigners .......................................................................See under G.E. Nos. 1 to 3
Re-imports ......................................................................................................................................................See under G.E. Nos. 161 to 172
Special Economic Zones (SEZ) ........................................................................................................................See under G.E. Nos. 56 to 59
under G.E. No. 13
Training, educational, research and testing related imports ..........................................................................See under G.E. Nos. 4 to 6
1.26Uranium Ore Concentrate
Select HSNs under this Chapter are eligible for preferential tariff benefits under various Free Trade Agreements (FTAs). These benefits are available when the goods are imported from the countries specified under the relevant FTAs (as provided in the list below), subject to fulfilment of the prescribed conditions. Reference may be made to the applicable Customs Notifications (the full text of which is provided in Volume 2 of this book) for detailed eligibility, rates, and conditions. Further, users can access to the Customs Tariff Tool (available at centaxonline.com), which enables identification of applicable FTA benefits at HSN level at the click of a button by simply selecting the country of export.
Sr. No Exporting CountryNotification NumberReference to GE No. –Vol. 2 Available Benefits
1Algeria 18
2Angola 18
3Argentina 18
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
4Australia 47available exemptions] and concessional in-quota TRQ rates on specified imports.
5Bangladesh 18, 17
6Benin 18
7Bolivia 18
8 18
9
concession on imports from least developed countries as indicated) on specified imports, Exemption or reduction in applied rate of customs duty [i.e. imports respectively.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
12Chile 32, 18Exemption or reduction in applied rate of customs(including special concession on imports from
13Colombia 18
14Cuba 18
15Ecuador 18
16Egypt 18
17Ghana 18
18Guinea 18
19Guyana 18
least developed countries as indicated) on specified imports respectively.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
20Haiti 18 concession on imports from least developed countries as indicated) on specified imports.
21Iceland 50 Cess on specified imports.
22Indonesia 18, 43
23Iran 18
24Iraq 18
concession on imports from least developed countries as indicated) on specified imports, respectively.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
25Japan 42 imports.
26 Republic 43
27Libyan Arab Jamahiriya 18 concession on imports from least developed countries as indicated) on specified imports.
28 18, 43, 40
29 18
concession on imports from least developed countries as indicated) on specified imports,ports respectively.
concession on imports from least developed countries as indicated) on specified imports.
30 18
31 18
32 43
33Nicaragua 18
34Nigeria 18
35North Korea 18
36Norway 49
37Pakistan 18, 31
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
Cess on specified imports.
concession on imports from least developed countries as indicated) on specified imports, Exrespectively.
38People's Republic of China
17Exemption or reduction in applied rate of customs specified imports.
39Peru 18
40Philippines 18, 43
41Qatar 18
42Romania 18
43Singapore 28, 18, 43, 29
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports, respectively.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports, Reduction
44South Korea 39, 18, 17 -
cial concession on imports from least developed countries as indicated) on specified imports, Exemption or reduction in applied rate of exemptions] on specified imports respectively.
45Srilanka 18, 17, 31 -
sion on imports from least developed countries as indicated) on specified imports, Exemption or reduction in applied rate of customs duty [i.e.
Sr.
46Sudan 18
ified imports respectively.
concession on imports from least developed countries as indicated) on specified imports.
47 48 Cess on specified imports.
48Thailand 18, 43, 26
49Trinidad and Tobago 18
50Tunisia 18
concession on imports from least developed countries as indicated) on specified imports, Reduction
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
51United Arab Emirates 46 including concessional in-quota TRQ rates on specified imports.
52United Republic of Tan- 18
53Uruguay 18
54 18
55Vietnam 18, 43
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports, respectively.
56Yugoslavia 18
57Zaire 18
58Zimbabwe 18
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
concession on imports from least developed countries as indicated) on specified imports.
is classifiable under sub-heading 2620.90 of Customs Tariff Act, 1975. — Collector v. Shankar Metal Trading Co. - 1992 (60) E.L.T. 154 (Tribunal).
. - Yellowish metallic powder of fine sharings and drillings arising out of metallic working of metals is not an “Ash or a residue and hence falls outside the Heading 26.20 of the Customs Tariff. — C.L. Gupta and Sons v. Collector - 1997 (90) E.L.T. 124 (Tribunal).
, a waste emerging during manufacture of sponge iron being partly burnt coal (cinder), is classifiable under Heading 2621 of Customs Tariff Act, 1975. — In Re : Jairaj Ispat Ltd. — 2019 (30) G.S.T.L. 280 (A.A.R. - GST).
and drilling are not classifiable under Heading 26.20 of Customs Tariff Act, 1975 nor classification under Heading 74.02 ibid appropriate. — C.L. Gupta and Sons v. Collector - 1997 (90) E.L.T. 124 (Tribunal).
— Industrial Mineral Co. (IMC) v. Commissioner Trimax Sands Pvt. Ltd. v. Commissioner — 2019 (369) E.L.T. 1467 (Tri. - Hyd.).
(2) Ilmenite is classifiable under Tariff Item 2614 00 20 of Customs Tariff as upgraded (beneficiated) Ilmenite and not under Tariff Item 2614 00 10 ibid as unprocessed Ilmenite. — V.V. Minerals v. Commissioner — 2016 (332) E.L.T. 888 (Tri. - Chennai). A notice against this order was issued by Supreme Court as reported in 2016 (342) E.L.T. A54 (S.C.).
is rightly classifiable under Tariff Item 2614 00 20 of Customs Tariff Act, 1975 as upgraded (beneficiated Ilmenite). — Industrial Mineral Company (IMC) v. Commissioner V.V. Minerals v. Commissioner — 2016 (332) E.L.T. 888 (Tri. - Chennai). An appeal against this decision was Notice issued by Supreme Court as reported in 2016 (342) E.L.T. A54 (S.C.) and Trimax Sands Pvt. Ltd. v. Commissioner — 2019 (369) E.L.T. 1467 (Tri. - Hyd.).
on imports of Ore Concentrate classifiable under Chapter 26 of the First Schedule to the Customs Tariff Act, 1975, the benefit
“Concentrate” of that Ore. The issue was taken up for discussion during the Conference of Chief Commissioners of Customs on (2) In view of Chapter Note 4 to Chapter 26 of CETA, 1985 inserted vide Finance Act, 2011, Ores and Concentrates are two distinct products. Thus, Concentrates suffer Central Excise duty being a manufactured product. The implication for imported Concentrates is that the benefit of exemption for additional duty of Customs leviable under Section 3 of Customs Tariff Act, 1975 in terms of a notification that applies only to Ores is no longer available to Concentrates, even if Concentrates and Ores fall under the same tariff heading. Thus, it was concluded in the Conference that the benefit of exemption notification under Sr. No. 4 of the M.F. (D.R.) Circular No. 9/2012-Cus., dated 23-3-2012 — 2012 (278) E.L.T. T3.
, which are merely “crushed” and “screened” before shipment, are classifiable under CTH 2601 11 19 of the Customs Tariff Act, 1975 as it had “65% Fe and above”, and not under TI 2601 11 50 ibid. — Apple Sponge & Power Ltd. v. Commissioner — (2024) 16 Centax 472 (Tri.-Bom.).
only crushed and screened, without any special process, cannot be classified as iron ore concentrate and will Amba River Coke Ltd. v. Principal Commissioner –
, a waste emerging during manufacture of sponge iron being partly burnt coal (cinder), is classifiable under Heading 2621 of Customs Tariff Act, 1975. — In Re : Jairaj Ispat Ltd. — 2019 (30) G.S.T.L. 280 (A.A.R. - GST). generated during the process of manufacturing Sponge
sale of waste, i.e. Cinder Half-burnt coal, generated during the said process. — Jeevaka Industries (P.) Ltd., In re [2021] 129 taxmann.
