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Determination of Origin of Goods Rules

Rules of Determination of Origin of Goods under the Asia-Pacific Trade Agreement (Formerly Known as Bangkok Agreement) Rules, 2006 — [Annexure 16]...............................................................................................................................5.70

Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) 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 SAARC Preferential Trading Arrangement) Rules, 1995 — [Annexure 19]

Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of Sri Lanka 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 Islamic State of Afghanistan 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] ...............................................................................................................................................................................................5.95

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005 — [Annexure 23] ............................................................5.109

Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA) — [Annexure 24]

Rules for Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007 — [Annexure 25] ...........................................................................................................5.144

Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 — [Annexure 26] ...........................................................................................................................5.163

Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States 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 Republic of Korea) 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 Association of Southeast Asian Nations (ASEAN) 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 Malaysia) 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 Japan) 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 Republic of Mauritius) Rules, 2021 — [Annexure 31A]

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022 — [Annexure 31B] ...............................................................................5.302

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 — [Annexure 32] ....................................5.319

Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022 — [Annexure 33] ...........................................................................................................................................5.326

Customs (Finalisation of Provisional Assessment) Regulations, 2025 — [Annexure 33A] .................................................5.386

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 Validating Provisions & Notifications — [Annexure 34]

Health Cess Act with Rules & Notifications — [Annexure 35] ................................................................................................5.412

- FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026 ....................................................................................................5.454

- Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026 ........................................................................................................................................................................5.459

Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Notifications issued thereunder ....................................................................................7.27

Refund of Anti-dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 .......................................................7.42

Determination of Origin Rules

Rules of Determination of Origin of Goods under the (Formerly Known as Bangkok Agreement) Rules, 2006 — [Annexure 16] .............................................................................................................................5.70

Tariff (Determination of Origin of the ) Rules, 1976 — [Annexure 17]

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

2021 — [Annexure 31A]

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the ) Rules, 2022 — [Annexure 31B]

(Finalisation of Provisional Assessment) Regulations, 2025 — [Annexure 33A]

- FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026 ....................................................................................................5.454 - Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026 ........................................................................................................................................................................5.459

Part 6

Safeguard Measures (Quantitative Restrictions) Rules, 2012 ............................................................................................................6.5

Tariff (Identification and Assessment of Safeguard Measures) Rules,

Trade Agreement (Safeguard Measures) Rules, 2009 ..................................................................................6.15

Trade in Goods Agreement (Safeguard Measures) Rules, 2016 .....................................................................6.19 India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.................6.24

Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 ......................................................................................................................................7.9 Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Notifications issued thereunder ...................................................................7.27

SECTION V

MINERAL PRODUCTS

CHAPTER 25

1.Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2.This Chapter does not cover :

(a)sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802);

(b)earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 2821);

(c)medicaments and other products of Chapter 30;

(d)perfumery, cosmetic or toilet preparations (Chapter 33);

(e)dolomite ramming mix (heading 3816);

(f)setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);

(g)precious or semi-precious stones (heading 7102 or 7103);

(h)cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001); (ij) billiard chalks (heading 9504); or

(k)writing or drawing chalks and tailors’ chalks (heading 9609).

3.Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517.

4.Heading 2530 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

In heading 2523, “sagol” means cement obtained by heating limestone and burnt coal in a kiln; and “ashmoh” means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

StandardPreferential (1) (2) (3)(4)(5)

2501 00- Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water :

2501 00 10---Common salt (including iodised salt) ..............kg.5%2501 00 20---Rock salt ..........................kg.5%2501 00 90---Other ...........................kg.5%....................kg.5%-

2503 00- Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur :

2503 00 10---Sulphur recovered as by-product in refining of crude oil .....kg. 2.5%-

2503 00 90---Other ...........................kg.5%-

For Additional duties and other levies - See Part 5 in Vol. 2. # For Safeguard duties and - See Parts 6 & 7 in Vol. 2.

StandardPreferential (1)(2)(3)(4)(5)

2504 10- In powder or in flakes :

2504 10 10---Graphite, crystalline .....................kg.5%5 %$

2504 10 20---Graphite, amorphous ....................kg.5%5 %$

2504 10 90---Other ...........................kg.5%5 %$

2504 90- Other :

2504 90 10---Graphite, micronised ....................kg.5%5 %$

2504 90 90---Other ...........................kg.5%5 %$

2505 10- Silica sands and quartz sands : Silica sands :

2505 10 11 ----Processed (white) ......................kg.5%-

2505 10 12 ----Processed (brown) .....................kg.5%-

2505 10 19 ----Other ...........................kg.5%-

2505 10 20---Quartz sands ........................kg.5%-

2505 90 00-Other ...........................kg.5%-

2506 10- Quartz :

2506 10 10---In lumps ..........................kg.5%-

2506 10 20---In powder .........................kg.5%2506 20--- Quartzite :

2506 20 10---In lumps ..........................kg.5%2506 20 20---In powder .........................kg.5%2506 20 90---Other ...........................kg.5%-

2507 00- Kaolin and other kaolinic clays, whether or not calcined : 2507 00 10---Crude ...........................kg.5%Other :

2507 00 21 Pharmaceutical grade ....................kg.5%2507 00 22 Ceramic grade .......................kg.5%-

2507 00 29 ----Other ...........................kg.5%-

2508 10- Bentonite :

2508 10 10---Crude ...........................kg.5%-

2508 10 90--- 1[Other (includes processed and ground)] ............kg.5%-

2508 30- Fire clay :

2508 30 10---Non-plastic ........................kg.5%-

2508 30 20---Semi-plastic ........................kg.5%-

2508 30 30---Plastic ...........................kg.5%-

2508 30 90---Other ...........................kg.5%-

2508 40- Other clays :

2508 40 10---Ball clay ..........................kg.5%-

2508 40 20---Earth clay .........................kg.5%-

2508 40 90---Other ...........................kg.5%-

2508 50- Andalusite, kyanite and sillimanite :

2508 50 10---Andalusite .........................kg.5%Kyanite :

2508 50 21 Crude, other than calcined ..................kg.5%-

2508 50 22 ----Processed, other than calcined (washed or ground or screened or beneficiated) kg.5%-

2508 50 23 Calcined ..........................kg.5%Sillimanite :

2508 50 31 ----Lumps ..........................kg.5%-

$ Vide S. No. 3 of Notification No. 22/2007-Cus., dated 1-3-2007 preferential rates reduced to 5%. 1 Substituted (w.e.f. 1-1-2007) by Notification No. 137/2006-Cus. (N.T.), dated 29-12-2006.

2510 10- Unground :

2511 10- Natural barium sulphate (barytes) :

2512 00- Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less :

2512 00 10---Kieselguhr .........................kg.5%2512 00 20---Tripolite ..........................kg.5%2512 00 30---Diatomite .........................kg.5%2512 00 90---Other ...........................kg.5%-

2513 10 00-Pumice stone .......................kg.5%2513 20- Emery, natural corundum, natural garnet and other natural abrasives :

2513 20 10---Emery ...........................kg.5%2513 20 20---Natural corundum .....................kg.5%2513 20 30---Natural garnet .......................kg.5%2513 20 90---Other ...........................kg.5%kg.5%- Marble and travertine :

2515 11 00--Crude or roughly trimmed ..................kg. 1[20%]2515 12-- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape : 2515 12 10---Blocks ...........................kg. 1[20%]2515 12 20---Slabs ...........................kg. 1[20%]2515 12 90---Other ...........................kg. 1[20%]2515 20- Ecaussine and other calcareous monumental or building stone; alabaster : 2515 20 10---Alabaster .........................kg.10%2515 20 90---Other ...........................kg.10%-

1 Substituted (w.e.f. 1-5-2025) by s. 103(b) and Third Schedule to the Finance Act, 2025 (7 of 2025).

StandardPreferential (1)(2)(3)(4)(5) - Granite :

2516 11 00--Crude or roughly trimmed ..................kg. 1[20%]2516 12 00--Merely cut, by sawing, or otherwise, into blocks or slabs of a rectangular (including square) shape kg. 1[20%]2516 20 00--Sandstone .........................kg.10%2516 90- Other monumental or building stone :

2516 90 10---Pakur stone ........................kg.10%2516 90 20---Stone boulders .......................kg.10%2516 90 90---Other ...........................kg.10%-

2517 10- Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated :

2517 10 10---Pakur stone, crushed or broken ................kg.5%2517 10 20---Flint............................kg.5%2517 10 90---Other ...........................kg.5%2517 20 00-Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in sub-heading 2517 10 kg.5%2517 30 00-Tarred macadam ......................kg.5%- Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat-treated : 2517 41 00--Of marble .........................kg.5%2517 49 00--Other ...........................kg.5%-

2518 10 00-Dolomite not calcined or sintered ...............kg.10%2518 20 00-Calcined or sintered dolomite .................kg.10%-

2519 10 00-Natural magnesium carbonate (magnesite) ...........kg.5%2519 90- Other :

2519 90 10---Fused magnesia (natural) ...................kg.5%2519 90 20---Dead-burnt (sintered) magnesia ................kg.5%2519 90 30---Magnesium calcined (other than dead-burnt) not elsewhere specified or included ........................... kg.5%2519 90 40---Magnesium oxide ......................kg.5%2519 90 90---Other ...........................kg.5%-

2520 10- Gypsum; anhydrite : 2520 10 10---Natural ..........................kg. 2.5%2520 10 20---Marine ..........................kg. 2.5%2520 10 90---Other ...........................kg. 2.5%2520 20- Plasters :

2520 20 10---Calcined ..........................kg.5%2520 20 90---Other ...........................kg.5%-

1 Substituted (w.e.f. 1-5-2025) by s. 103(b) and Third Schedule to the Finance Act, 2025 (7 of 2025).

StandardPreferential (1)(2)(3)(4)(5)

2521 00- Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement :

2521 00 10---Limestone flux (L.D., below 1% SiO2) ..............kg.5%2521 00 90---Other ...........................kg.5%-

2522 10 00-Quicklime .........................kg.5%-

2522 20 00-Slaked lime ........................kg.5%2522 30 00-Hydraulic lime .......................kg.5%-

2523 10 00-Cement clinkers.......................kg.10%- Portland cement :

2523 21 00--White cement, whether or not artificially coloured ........kg.10%2523 29-- Other :

2523 29 10---Ordinary portland cement, dry ................kg.Free2523 29 20---Ordinary portland cement, coloured ..............kg.Free2523 29 30---Portland pozzolana cement ..................kg.Free-

2523 29 40---Portland slag cement ....................kg.Free2523 29 90---Other ...........................kg.Free2523 30 00-Aluminous cement .....................kg.10%2523 90- Other hydraulic cements : 2523 90 10---Sagol; ashmoh .......................kg.10%-

2523 90 20---High alumina refractory cement ................kg.10%2523 90 90---Other ...........................kg.10%-

2524 10 10-Crocidolite .........................kg.10%2524 90- Other : In rock form :

2524 90 11 Chrysotile .........................kg.10%2524 90 12 ----Amphibole .........................kg.10%-

2524 90 13 ----Crysolite ..........................kg.10%-

2524 90 14 ----Amosite ..........................kg.10%-

2524 90 19 ----Other ...........................kg.10%-

Fibre raw, beaten or washed or graded to length :

2524 90 21 Chrysotile .........................kg.10%-

2524 90 22 ----Amphibole .........................kg.10%2524 90 23 ----Crysolite ..........................kg.10%-

2524 90 24 ----Amosite ..........................kg.10%-

2524 90 29 ----Other ...........................kg.10%-

Flakes or powder :

2524 90 31 Chrysotile .........................kg.10%-

2524 90 32 ----Amphibole .........................kg.10%-

2524 90 33 ----Crysolite ..........................kg.10%-

2524 90 34 ----Amosite kg.10%-

2524 90 39 Other ........................... kg.10%----Other :

2524 90 91 ----Waste ...........................kg.10%-

2524 90 99 ----Other ...........................kg.10%-

2525 10- Crude mica and mica rifted into sheets or splittings :

2525 10 10---Mica blocks ........................kg.5%2525 10 20---Condensor films trimmed but not cut to shape ..........kg.5%-

StandardPreferential (1)(2)(3)(4)(5)

2525 10 30---Mica splittings, book form ..................kg.5%2525 10 40---Mica splittings, loose ....................kg.5%2525 10 90---Other ...........................kg.5%-

2525 20- Mica powder :

2525 20 10---Mica flakes, 2.20 mesh ....................kg.5%2525 20 20---Mica powder, dry ground ..................kg.5%2525 20 30---Mica powder, micronised ..................kg.5%2525 20 40---Mica powder, wet ground ..................kg.5%2525 20 50---Mica powder, calcined ....................kg.5%2525 20 90---Other ...........................kg.5%2525 30- Mica waste :

2525 30 10---Mica mine scrap and waste ..................kg.5%2525 30 20---Mica factory scrap ......................kg.5%2525 30 30---Mica cuttings book form ...................kg.5%2525 30 90---Other ...........................kg.5%-

2526 10- Not crushed, not powdered : 2526 10 10---Steatite (soap stone, etc.) block ................kg.5%2526 10 20---Steatite (soap stone, etc.) lumps ................kg.5%-

2526 10 90---Other ...........................kg.5%2526 20 00-Crushed or powdered ....................kg.5%-

2528 00- Natural borates and concentrates thereof (Whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight :

2528 00 10 Natural sodium borates and concentrates thereof (whether or not calcined)kg.2.5%2528 00 20 Natural boric acid containing not more than 85% of H3BO3 (calculated on the dry weight) kg.2.5%-

2528 00 30 Natural calcium borates and concentrates thereof (whether or not calcined) kg.2.5%-

2528 00 90 Other ...........................kg. 2.5%-

2529 10 -Feldspar :

2529 10 10---Lumps ..........................kg.5%2529 10 20---Powder ..........................kg.5%- Fluorspar :

2529 21 00--Containing by weight 97% or less of calcium fluoride .......kg.5%-

2529 22 00--Containing by weight more than 97% of calcium fluoride .....kg.5%-

2529 30 00-Leucite; nepheline and nepheline syenite ............kg.5%-

2530 10- Vermiculite, perlite and chlorites, unexpanded :

2530 10 10---Vermiculite ........................kg.5%-

2530 10 20---Perlite ...........................kg.5%-

2530 10 90---Others (including powder) ..................kg.5%-

2530 20 00-Kieserite, epsomite (natural magnesium sulphates) ........kg.5%-

2530 90- Other :

2530 90 10---Meerachaum (whether or not in polished pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding jet kg.5%-

2530 90 20---Natural arsenic sulphides (such as orpiment) ..........kg.5%-

2530 90 30---Calcite ...........................kg.5%-

2530 90 40---Ores and concentrates of rare earth metals ...........kg.5%-

Tariff Heading 2527 missing in official text of the Customs Tariff Act.

StandardPreferential (1)(2)(3)(4)(5)

2530 90 50---Wollastonite ........................kg.5%-

2530 90 60---Earth colour ochre, crude ...................kg.5%-

2530 90 70---Other processed earth colour ochre ..............kg.5%-

Other :

2530 90 91 ----Strontium sulphate (natural ore) ................kg.5%-

2530 90 99 ----Other ...........................kg.5%-

— See Notification No. 73/2021-Cus. (ADD), dated 17-12-2021 in Part 7.

GENERAL EXEMPTIONS

Donations and gifts ......................................................................................................................................................See under G.E. No. 12

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

Miscellaneous imports - Tourist publicity material, warranty or replacement goods, 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

Sports goods, prizes, medals and trophies, etc. .......................................................................................................See under G.E. No. 13

Training, educational, research and testing related imports ..........................................................................See under G.E. Nos. 4 to 6

— See under CHAPTER 38.

a natural mineral product used for producing ceramic tableware is classifiable under of Customs Tariff Act, 1975 and not under heading 2835 ibid. — Ahmedabad CESTAT in Artabroch Ceramics Pvt. Ltd. v. Commissioner of Customs — (2024) 21 Centax 217 (Tri.-Ahmd)

was “natural” and not synthetic, it was moist in nature and not hygroscopic, and where loss on ignition (LOI) was less than 1 per cent, is classifiable under Heading 2510 of Customs Tariff Act, 1975 and not under Heading 2835 ibid. — Mudrika Ceramics I. Ltd. v. Commissioner — (2024) 16 Centax 432 (Tri.-Ahmd.). are classifiable under Customs Tariff Item 2508 10 90 as unactivated Bentonite and not under Tariff Item 3802 90 19 of Customs Tariff Act, 1975 as Activated Bentonite with any acid alkaline and soda ash as certified by the supplier. — EWAC Alloys Ltd. v. Commissioner — 2018 (364) E.L.T. 603 (Tri. - Mumbai).

would merit classification under sub-heading 2508.20 of Customs Tariff and not under sub-heading 3820 90 ibid — Commissioner v. P.B. Enterprises — 2017 (349) E.L.T. 301 (Tri.-Mumbai).

containing about 90% of Sulphur and 10% of Bentonite by way of inert filler is classifiable under Heading 2503 of Customs Tariff Act, 1975. — Deepak Agro Solution Ltd. v. Commissioner — 2008 (227) E.L.T. 52 (S.C.). — See under CHAPTER 68. ontaining magnesium oxide of 69.3% is classifiable under Tariff Item 2519 90 40 of Customs Tariff Act, 1975. — OCL India Ltd v. Commissioner — 2009 (243) E.L.T. 106 (Tri. - Bang.). This order has been affirmed by the Supreme Court as reported in 2016 (335) E.L.T. A167 (S.C.).

— (1) Rough marble slabs not polished though capable of being polished are classifiable under sub-heading 2515.11 of Customs Tariff Act, 1975. — Commissioner v. Amit Marbles Pvt. Ltd. - 2009 (234) E.L.T. 283 (Tri. - Del.).

(2) Goods which are usable as marble commercially even in expert’s opinion by GSI are to be treated as marble and are classifiable under sub-heading 2515.11 of Customs Tariff Act, 1975. — Stone Man Marble Indus. v. Commissioner — 2009 (240) E.L.T. 276 (Tri. - Del.).

with one side polished are classifiable under Heading 25.15 of Customs Tariff Act, 1975. — Margra Industries Limited v. Commissioner — 2004 (171) E.L.T. 334 (Tri. - Del.). An appeal against this order was dismissed as time barred by Supreme Court as reported in 2005 (185) E.L.T. A226 (S.C.). See also Margra Industries Ltd. v. Commissioner — 2007 (216) E.L.T. 710 (Tri. - Del.). This order was maintained by Supreme Court in 2012 (275) E.L.T. A83 (SC). in the form of blocks is classifiable under sub-heading 2504.90 of Customs Tariff Act, 1975. — Nitisoya Diamond Tools v. Collector — 1994 (74) E.L.T. 49 (Tribunal).

Natural Garnet whether found from teri or anywhere else, is classifiable as “Beach Sand Minerals” under HS Code 25132030 which is applicable to Natural Garnets. Gujarat High Court in J and H Minerals Pvt. Ltd. v. Union of India (2025) 29 Centax 405 (Guj.)

where plastering compound consisted of around 75% cement marketed as substitute to cement for plaster applications and hence, classifiable as ‘other cement’ under of Central Excise Tariff. — Madras Cements Ltd v. Commissioner of GST and Central Excise — (2024) 14 Centax 171 (S.C.).

Mineral drops RSPLE (Salino Solution) being natural sea water which has not gone for any preparation so as to be called as food preparation or any other preparation. It is classifiable under the Heading 2501 of Customs Tariff Act, 1975 and not under Heading 2106 ibid. — Commissioner v. Keva Industries — 2013 (292) E.L.T. 90 (Tri.-Del.).

— Roughly trimmed or merely cut into blocks or slabs of a rectangular shape but not polished are classifiable under Chapter Heading 2515/2516 of Customs Tariff Act, 1975. — In Re : Maheshwari Stone Supplying Co. — 2018 (13) G.S.T.L. 345 (A.A.R. - GST). Partly reversed in 2019 (20) GSTL 408 (AAAR - Telangana).

— See under CHAPTER 68. at molten stage obtained as by-product from sour natural gas during refining of petrochemicals is covered under Heading 25.03 of Customs Tariff Act, 1975. — Deepak Fertilisers & Petrochemicals Corp. Ltd. v. Commissioner — 2002 (139) E.L.T. 328 (Tri. - Mumbai).

(2) ‘Oil treated sulphur’ having 20% oil content cannot be treated as sublimed or precipitated sulphur and are correctly classifiable under Heading 25.03 of Customs Tariff Act, 1975. — Collector v. Bromels Rubber Industries Pvt. Ltd. — 1998 (99) E.L.T. 77 (Tribunal).

is classifiable under First Schedule to Customs Tariff Act, 1975. — Mumbai CESTAT in Viraj Profiles Ltd. v. Commissioner of Customs — (2024) 17 Centax 292 (Tri.-Bom) is classifiable under Tariff Item 2522 10 00 of the Customs Tariff Act, 1975 and not under Tariff Item 2825 90 90 ibid., applying Interpretative Rule 1. — Viraj Profiles Ltd. v. Commissioner — (2024) 17 Centax 292 (Tri. - Mum.) — This decision was affirmed by the Supreme Court in (2024) 17 Centax 293 (S.C.).

(2) Quicklime where only calcination process has been carried out and CaO content is less than 98%, is classifiable under Tariff Item 2522 10 00 of the Customs Tariff Act, 1975. — JK Paper Ltd. v. Commissioner — 2024 (1) TMI 144 CESTAT Ahmedabad.

(3) Quicklime with CaO2/calcium oxide at 92.8% used for manufacture of steel products, is classifiable under Tariff Item 2522 10 00 of Customs Tariff Act, 1975 and not under Heading 2825 ibid.—Sanyo Special Steel Manufacturing India Pvt. Ltd. v. Commissioner — (2024) 15 Centax 314 (Tri.-Bom).

which is obtained by calcination of limestone is classifiable under Tariff item of Customs Tariff Act, 1975. — Commissioner of Customs v. Viraj Profiles Ltd. — (2024) 17 Centax 293 (S.C.) with highest percentage of available CaO (Calcium oxide) at 92.8 per cent, imported for manufacture of steel products is classifiable under of Customs Tariff Act, 1975 and not under Heading 2825 ibid. — Bombay CESTAT in Sanyo Special Steel Manufacturing India Pvt. Ltd. v. Commissioner of Customs (2024) 15 Centax 314 (Tri.-Bom)

R.K. Jain's Customs Tariff of India | 2026-27

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SECTION V

MINERAL PRODUCTS

CHAPTER 25

GENERAL EXEMPTIONS