chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 17.01 Cane or beet sugar and chemically pure sucrose, in solid form. Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Raw sugar not containing added flavouring or colouring matter:
 1701.12.00 --Beet sugar 6 30
 --Cane sugar specified in Subheading Note 2 of this Section
 1701.13.10 Sakhar (including gur and bheli), gudgatta 30 30
 1701.13.20 Khandsari sugar 30 30
 1701.13.90 Other 30 30
 --Other cane sugar:
 1701.14.10 Sakhar (including gur and bheli), gudgatta 30 30
 1701.14.20 Khandsari sugar 30 30
 1701.14.90 Other 30 30
 -Other:
 1701.91.00 --Containing added flavouring or colouring matter 30 30
 --Other:
 1701.99.10 Mishri (sugar candy) 30 30
 1701.99.20 Sugar cubes 30 30
 1701.99.90 Other 30 30

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. 1702.11.00 -Lactose and lactose syrup: --Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter 6 10
 1702.19.00 --Other 6 10
 1702.20.00 -Maple sugar and maple syrup 6 10
 -Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose:
 1702.30.10 Glucose in liquid form 6 10
 1702.30.20 Glucose in solid form 6 10
 1702.30.30 Dextrose 6 10

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar
 1702.40.10 Glucose in liquid form 6 10
 1702.40.20 Glucose in solid form 6 10
 1702.40.30 Dextrose 6 10
 1702.50.00 -Chemically pure fructose 6 10
 1702.60.00 -Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar 6 10
 -Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:
 1702.90.10 Chemically pure maltose 6 10
 1702.90.20 Artificial honey, whether or not mixed with natural honey 6 10
 1702.90.30 Caramel 6 10
 1702.90.90 Other 6 10
 17.03 Molasses resulting from the extraction or refining of sugar.
Provisional Tax Collection Act, 1955

Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 1703.10.00 -Cane molasses 20 20
 1703.90.00 -Other 20 20
 17.04 Sugar confectionery (including white chocolate), not containing cocoa. 1704.10.00 -Chewing gum, whether or not sugar-coated 40 40
 1704.90.00 -Other 40 40

Section 18

Cocoa and cocoa preparations

Notes:

1. This Section does not cover:

 (a) Prepared food preparations containing more than 20% by weight of sausage, meat, offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Section 16);

 (b) Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04. 2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Section, other food preparations containing cocoa. Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 18.01 1801.00.00 Cocoa beans, whole or broken, raw or roasted. 6 10
 18.02 1802.00.00 Cocoa shells, husks, skins and other cocoa waste. 5 5
 18.03 Cocoa paste, whether or not defatted. 1803.10.00 -Not defatted 6 10
 1803.20.00 -Wholly or partly defatted 6 10
 18.04 1804.00.00 Cocoa butter, fat and oil. 6 10
 18.05 1805.00.00 Cocoa powder, not containing added sugar or other sweetening matter. 6 10

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 18.06 Chocolate and other food preparations containing cocoa. 1806.10.00 -Cocoa powder, containing added sugar or other sweetening matter 40 40
 1806.20.00 -Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg 40 40
 -Other, in blocks, slabs or bars:
 1806.31.00 --Filled 40 40
 1806.32.00 --Not filled 40 40
 -Other:
 1806.90.10 Products of heading 19.04 containing more than 6% by weight of cocoa on a totally defatted basis or completely coated with chocolate 40 40
 1806.90.90 Other 40 40

Section 19
Preparations of cereals, flour, starch or milk; pastrycooks' products

Notes:

1. This Section does not cover:

 (a) Except in the case of stuffed food preparations of heading 19.02, prepared food preparations containing more than 20% by weight of sausage, meat, offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Section 16);

 (b) Biscuits or other articles made from flour or starch, specially prepared for animal feeding (heading 23.09); or

 (c) Medicaments or other products of Section 30. 2.
Provisional Tax Collection Act, 1955

2. For the purposes of heading 19.01:

 (a) The term "groats" means cereal groats of Section 11;

 (b) The terms "flour" and "meal" mean:

 (1) Cereal flour and meal of Section 11, and

 (2) Flour, meal and powder of vegetable origin of any Section, other than flour, meal and powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06). 3. Preparations containing more than 6% by weight of cocoa on a totally defatted basis or completely coated with chocolate or other preparations containing cocoa of heading 18.06 do not fall within heading 19.04 (heading 18.06). 4. For the purposes of heading 19.04, the expression "otherwise prepared" means processed or prepared to an extent beyond that provided for in the Notes or headings of Section 10 or 11. Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa on a totally defatted basis, not elsewhere specified or included. 1901.10.00 -Preparations suitable for infants or young children, put up for retail sale 5 5
 1901.20.00 -Mixes and doughs for the preparation of bakers' wares of heading 19.05 6 10
 -Other:
 1901.90.10 Malt extract 7.25 15
 1901.90.90 Other 7.25 15

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
 -Uncooked pasta, not stuffed or otherwise prepared:
 1902.11.00 --Containing eggs 40 40
 1902.19.00 --Other 40 40
 1902.20.00 -Stuffed pasta, whether or not cooked or otherwise prepared 40 40
 1902.30.00 -Other pasta 40 40
 1902.40.00 -Couscous 11.25 40
 19.03 1903.00.00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms.
Provisional Tax Collection Act, 1955

5 10

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.
 -Prepared foods obtained by the swelling or roasting of cereals or cereal products
 1904.10.10 Products containing less than 6% by weight of cocoa on a totally defatted basis or not completely coated with chocolate 7.25 15
 Other:
 1904.10.91 Corn flakes 7.25 15
 1904.10.99 Other 7.25 15

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 19.04 1904.20.00 -Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 7.25 15
 1904.30.00 -Bulgur wheat 7.25 15
 -Other:
 1904.90.10 Rice flakes (Chira) 7.25 15
 1904.90.20 Roasted rice flakes (Chiura) 7.25 15
 1904.90.90 Other 7.25 15
 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 1905.10.00 -Crispbread 40 40
 1905.20.00 -Gingerbread and the like 40 40
 -Sweet biscuits; waffles and wafers:
 1905.31.00 --Sweet biscuits 40 40
 1905.32.00 --Waffles and wafers 40 40
 1905.40.00 -Rusks, toasted bread and similar toasted products 40 40
 -Other:
 1905.90.10 Pizza 10 10
 1905.90.20 Kurkure, Kurmure, Lays, Cheese Balls 40 40
 1905.90.30 Papad 30 30
 1905.90.40 Empty cachets of a kind suitable for pharmaceutical use 40 40

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 20.05 Other vegetables, not frozen, prepared or preserved otherwise than by vinegar or acetic acid, other than products of heading 20.06. 2005.10.00 -Homogenized vegetables 18.5 20
 -Potatoes:
 2005.20.10 Potato chips 18.5 40
 2005.20.90 Other 18.5 20
 2005.40.00 -Peas 14 15
 -Beans (species Vigna, Phaseolus):
 2005.51.00 --Shelled beans 14 15
 2005.59.00 --Other 14 15
 2005.60.00 -Asparagus 9.5 15
 2005.70.00 -Olives 9.5 15
 2005.80.00 -Sweet corn (Zea mays var. saccharata) 14 15
 -Other vegetables and mixtures of vegetables:
 2005.91.00 --Bamboo shoots 14 15
 2005.99.00 --Other 14 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 20.06 2006.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized).
Provisional Tax Collection Act, 1955

14 15
 20.07 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter. 2007.10.00 -Homogenized preparations 14 15
 -Other:
 2007.91.00 --Citrus fruit 14 15
 2007.99.00 --Other 15 15
 20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Nuts, groundnuts and other seeds, whether or not mixed together:
 2008.11.00 --Groundnuts 14 15
 --Other, including mixtures:
 2008.19.10 Roasted or salted roasted chickpeas 15 15
 2008.19.20 Roasted or salted roasted cashew nuts 15 15
 2008.19.30 Roasted or salted roasted pistachios 15 15
 2008.19.40 Roasted or salted roasted groundnuts 15 15
 2008.19.50 Other 15 15
 2008.20.00 -Pineapples 14 15
 2008.30.00 -Citrus fruit 14 15
 2008.40.00 -Pears 14 15
 2008.50.00 -Apricots 9.5 15
 2008.60.00 -Cherries 9.5 15
 2008.70.00 -Peaches, including nectarines 14 15
 2008.80.00 -Strawberries 9.5 15
 -Other, including mixtures other than those of subheading 2008.19:
 2008.91.00 --Palm hearts 14 15
 2008.93.00 --Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) 15 15

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2008.97.00 --Mixtures 14 15
 --Other:
 2008.99.10 Fruit pulp 10 10
 2008.99.90 Other 15 15
 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
 -Orange juice:
 2009.11.00 --Frozen Rs. 60/- per litre Rs. 60/- per litre
 2009.12.00 --Not frozen, of a Brix value not exceeding 20 Rs. 60/- per litre Rs. 60/- per litre
 2009.19.00 --Other Rs. 60/- per litre Rs. 60/- per litre
 -Grapefruit juice; Pomelo juice:
 2009.21.00 --Of a Brix value not exceeding 20 Rs. 60/- per litre Rs. 60/- per litre
 2009.29.00 --Other Rs. 60/- per litre Rs. 60/- per litre
 -Juice of any other single citrus fruit:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2009.31.00 --Of a Brix value not exceeding 20 Rs. 60/- per litre Rs. 60/- per litre
 2009.39.00 --Other Rs. 60/- per litre Rs. 60/- per litre
 -Pineapple juice:
 2009.41.00 --Of a Brix value not exceeding 20 Rs. 60/- per litre Rs. 60/- per litre
 2009.49.00 --Other Rs. 60/- per litre Rs. 60/- per litre
 2009.50.00 -Tomato juice Rs. 60/- per litre Rs. 60/- per litre
 -Grape juice (including grape must):
 2009.61.00 --Of a Brix value not exceeding 30 Rs. 60/- per litre Rs.
Provisional Tax Collection Act, 1955

60/- per litre Rs. 60/- per litre
 2009.49.00 --Other Rs. 60/- per litre Rs. 60/- per litre
 2009.50.00 -Tomato juice Rs. 60/- per litre Rs. 60/- per litre
 -Grape juice (including grape must):
 2009.61.00 --Of a Brix value not exceeding 30 Rs. 60/- per litre Rs. 60/- per litre
 2009.69.00 --Other Rs. 60/- per litre Rs. 60/- per litre
 -Apple juice:
 2009.71.00 --Of a Brix value not exceeding 20 Rs. 60/- per litre Rs. 60/- per litre
 2009.79.00 --Other Rs. 60/- per litre Rs. 60/- per litre
 -Juice of any other single fruit, nut or vegetable:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2009.81.00 --Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; Lingonberry (Vaccinium vitis-idaea) juice Rs. 60/- per litre Rs. 60/- per litre
 2009.89.10 Mango juice Rs. 60/- per litre Rs. 60/- per litre
 2009.89.90 Other Rs. 60/- per litre Rs. 60/- per litre
 2009.90.00 -Mixtures of juices Rs. 60/- per litre Rs. 60/- per litre

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes:

1. This Chapter does not cover:

 (a) Mixed vegetables of heading 07.12;

 (b) Roasted coffee substitutes containing roasted coffee in any proportion (heading 09.01);

 (c) Flavoured tea (heading 09.02);

 (d) Spices or other products of headings 09.04 to 09.10;

 (e) Food preparations, other than those described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

 (f) Products of heading 24.04;

 (g) Yeasts or other products used as medicaments of heading 30.03 or 30.04; or

 (h) Prepared enzymes of heading 35.07. 2. Extracts of the substitutes referred to in Note 1(b) are to be classified under heading 21.01. 3. For the purposes of heading 21.04, the expression "homogenised mixed food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients, such as meat, fish, vegetables, fruit or nuts, put up for retail sale as infant or young child food or for dietetic purposes, with a net weight not exceeding 250 g. For the application of this definition, no account shall be taken of small quantities of other ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain visible small pieces of the ingredients.
Provisional Tax Collection Act, 1955

For the application of this definition, no account shall be taken of small quantities of other ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain visible small pieces of the ingredients. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 21.01 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
 -Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
 2101.11.00 --Extracts, essences and concentrates 11.25 30
 2101.12.00 --Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 11.25 30
 2101.20.00 -Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté 6 30

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2101.30.00 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 11.25 30
 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders. 2102.10.00 -Active yeasts 7.25 15
 2102.20.00 -Inactive yeasts; other single-cell micro-organisms, dead 7.25 15
 2102.30.00 -Prepared baking powders 7.25 15
 21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 2103.10.00 -Soya sauce 30 30
 2103.20.00 -Tomato ketchup and other tomato sauces 30 30
 2103.30.00 -Mustard flour and meal and prepared mustard 14 20
 -Other:
 2103.90.10 Mixed spices and mixed seasonings 30 30

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2103.90.20 Pickles 30 30
 2103.90.90 Other 30 30
 21.04 Soups and broths and preparations therefor; homogenised mixed food preparations. 2104.10.00 -Soups and broths and preparations therefor 20 20
 2104.20.00 -Homogenised mixed food preparations 20 20
 21.05 2105.00.00 Ice cream and other edible ice, whether or not containing cocoa. 9.5 20
 21.06 Food preparations not elsewhere specified or included.
Provisional Tax Collection Act, 1955

2104.10.00 -Soups and broths and preparations therefor 20 20
 2104.20.00 -Homogenised mixed food preparations 20 20
 21.05 2105.00.00 Ice cream and other edible ice, whether or not containing cocoa. 9.5 20
 21.06 Food preparations not elsewhere specified or included. 2106.10.00 -Protein concentrates and textured protein substances 30 30
 -Other:
 2106.90.10 Dalmoth, namkin, bhujia and chameena 30 30
 2106.90.20 Tobacco-free pan masala 40 40
 2106.90.30 Zintad 10 10
 2106.90.40 Concentrates for soft drinks 30 30
 2106.90.50 Digestives, appetizers and similar items 20 20

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2106.90.60 Tobacco-free flavoured betel nut Rs. 100 per kg Rs. 100 per kg
 Other:
 2106.90.91 Food supplements 30 30
 2106.90.92 Herbal tea 40 40
 2106.90.93 Non-dairy cream 30 30
 2106.90.94 Soya granules 30 30
 2106.90.95 Gum base 30 30
 2106.90.99 Other 30 30

CHAPTER 22
Beverages, spirits and vinegar

Notes:

1. This Chapter does not cover:

 (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

 (b) Sea water (heading 25.01);

 (c) Distilled or conductivity water and other water of similar purity (heading 28.53);

 (d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);

 (e) Medicaments of heading 30.03 or 30.04; or

 (f) Perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and Chapters 20 and 21, "alcoholic strength by volume" shall be determined at a temperature of 20 °C. 3. For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified, as appropriate, under headings 22.03 to 22.06 or heading 22.08. Subheading Notes:

1. For the purposes of subheading 2204.10, "sparkling wine" means wine which, when kept at a temperature of 20 °C in a closed container, has an excess pressure of not less than 3 bar. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
 -Mineral waters and aerated waters:
 2201.10.10 Mineral waters 40 40
 2201.10.20 Aerated waters 40 40
 2201.10.90 Other 40 40
 2201.90.00 -Other 40 40
 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
Provisional Tax Collection Act, 1955

2202.10.00 -Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured 40 40
 -Other:
 2202.91.00 --Non-alcoholic beer 40 40
 --Other:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2202.99.10 Energy drinks Rs. 100 per litre Rs. 100 per litre
 2202.99.20 Soft drinks Rs. 40 per litre Rs. 40 per litre
 2202.99.30 Flavoured milk Rs. 40 per litre Rs. 40 per litre
 2202.99.90 Other 40 40
 22.03 Beer made from malt:
 2203.00.10 Containing up to 5% alcohol Rs. 200 per litre Rs. 200 per litre
 2203.00.20 Containing more than 5% alcohol Rs. 200 per litre Rs. 200 per litre
 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
 -Sparkling wine
 2204.10.10 Containing up to 12% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.10.20 Containing more than 12% but not exceeding 17% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.10.30 Containing more than 17% alcohol Rs. 300 per litre Rs. 300 per litre

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
 --In containers holding 2 litres or less:
 2204.21.10 Containing up to 12% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.21.20 Containing more than 12% but not exceeding 17% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.21.30 Containing more than 17% alcohol Rs. 300 per litre Rs. 300 per litre
 --In containers holding more than 2 litres but not exceeding 10 litres:
 2204.22.10 Containing up to 12% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.22.20 Containing more than 12% but not exceeding 17% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.22.30 Containing more than 17% alcohol Rs. 300 per litre Rs. 300 per litre
 --Other:
 2204.29.10 Containing up to 12% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.29.20 Containing more than 12% but not exceeding 17% alcohol Rs. 300 per litre Rs. 300 per litre

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2204.29.30 Containing more than 17% alcohol Rs. 300 per litre Rs. 300 per litre
 -Other grape must:
 2204.30.10 Containing up to 12% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.30.20 Containing more than 12% but not exceeding 17% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.30.30 Containing more than 17% alcohol Rs. 300 per litre Rs.
Provisional Tax Collection Act, 1955

300 per litre
 -Other grape must:
 2204.30.10 Containing up to 12% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.30.20 Containing more than 12% but not exceeding 17% alcohol Rs. 300 per litre Rs. 300 per litre
 2204.30.30 Containing more than 17% alcohol Rs. 300 per litre Rs. 300 per litre
 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
 -In containers holding 2 litres or less:
 2205.10.10 Containing up to 12% alcohol Rs. 300 per litre Rs. 300 per litre
 2205.10.20 Containing more than 12% but not exceeding 17% alcohol Rs. 300 per litre Rs. 300 per litre
 2205.10.30 Containing more than 17% alcohol Rs. 300 per litre Rs. 300 per litre
 -Other:
 2205.90.10 Containing up to 12% alcohol Rs. 300 per litre Rs. 300 per litre
 2205.90.20 Containing more than 12% but not exceeding 17% alcohol Rs. 300 per litre Rs. 300 per litre

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2205.90.30 Containing more than 17% alcohol Rs. 300 per litre Rs. 300 per litre
 22.06 Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.00.10 Chhyang (country beer) 40 40
 2206.00.20 Champagne, sherry, mead, perry, cider 40 40
 2206.00.30 Sake 40 40
 2206.00.40 Herbal mixed liquor, cocktails (alcoholic and alcoholic/non-alcoholic mixtures) and other fermented liquors containing more than 17% alcohol 40 40
 2206.00.90 Other 40 40
 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:
 2207.10.10 Undenatured ethyl alcohol Rs. 60 per litre Rs. 60 per litre
 2207.10.20 Rectified spirit used as raw material for liquor Rs. 60 per litre Rs. 60 per litre
 2207.10.30 E.N.A. (Extra Neutral Alcohol) Rs. 60 per litre Rs. 60 per litre
 2207.10.40 Anhydrous ethanol (containing more than 99% alcohol) Rs. 60 per litre Rs. 60 per litre
 2207.10.90 Other Rs. 60 per litre Rs. 60 per litre
 -Denatured ethyl alcohol and other spirits of any strength:
 2207.20.10 Denatured spirit (containing 80 to 99% alcohol) Rs. 60 per litre Rs. 60 per litre
 2207.20.90 Other Rs. 60 per litre Rs.
Provisional Tax Collection Act, 1955

60 per litre Rs. 60 per litre
 2207.10.90 Other Rs. 60 per litre Rs. 60 per litre
 -Denatured ethyl alcohol and other spirits of any strength:
 2207.20.10 Denatured spirit (containing 80 to 99% alcohol) Rs. 60 per litre Rs. 60 per litre
 2207.20.90 Other Rs. 60 per litre Rs. 60 per litre

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.
 -Spirits obtained by distilling grape wine or grape marc:
 2208.20.10 All types of intoxicating liquors (including spirits) used as raw material for brandy Rs. 1500 per litre Rs. 1500 per litre
 Other:
 2208.20.91 Prepared brandy of 15 U.P. strength (containing 48.5% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.20.92 Prepared brandy of 25 U.P. strength (containing 42.8% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.20.93 Prepared brandy of 30 U.P. strength (containing 39.94% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.20.99 Other Rs. 2000 per litre Rs. 2000 per litre
 -Whiskies:
 2208.30.10 Intoxicating liquors (including spirits) used as raw material for whisky Rs. 1500 per litre Rs. 1500 per litre
 Other:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2208.30.91 Prepared whisky of 15 U.P. strength (containing 48.5% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.30.92 Prepared whisky of 25 U.P. strength (containing 42.8% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.30.93 Prepared whisky of 30 U.P. strength (containing 39.94% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.30.99 Other Rs. 2000 per litre Rs. 2000 per litre
 -Rum and other spirits obtained by distilling fermented sugarcane products:
 2208.40.10 Intoxicating liquors including spirits used as raw material for rum and other spirits Rs. 1500 per litre Rs. 1500 per litre
 Other:
 2208.40.91 Prepared rum and other prepared spirits of 15 U.P. strength (containing 48.5% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.40.92 Prepared rum and other prepared spirits of 25 U.P. strength (containing 42.8% alcohol) Rs. 2000 per litre Rs. 2000 per litre

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2208.40.93 Prepared rum and other prepared spirits of 30 U.P. strength (containing 39.94% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.40.99 Other Rs. 2000 per litre Rs. 2000 per litre
 -Gin and Geneva:
 2208.50.10 Intoxicating liquors (including spirits) used as raw material for gin and Geneva Rs. 1500 per litre Rs.
Provisional Tax Collection Act, 1955

2000 per litre Rs. 2000 per litre
 2208.40.99 Other Rs. 2000 per litre Rs. 2000 per litre
 -Gin and Geneva:
 2208.50.10 Intoxicating liquors (including spirits) used as raw material for gin and Geneva Rs. 1500 per litre Rs. 1500 per litre
 Other:
 2208.50.91 Prepared gin and Geneva of 15 U.P. strength (containing 48.5% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.50.92 Prepared gin and Geneva of 25 U.P. strength (containing 42.8% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.50.93 Prepared gin and Geneva of 30 U.P. strength (containing 39.94% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.50.99 Other Rs. 2000 per litre Rs. 2000 per litre
 -Vodka:
 2208.60.10 Intoxicating liquors (including spirits) used as raw material for vodka Rs. 1500 per litre Rs. 1500 per litre

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 Other:
 2208.60.91 Prepared vodka of 15 U.P. strength (containing 48.5% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.60.92 Prepared vodka of 25 U.P. strength (containing 42.8% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.60.93 Prepared vodka of 30 U.P. strength (containing 39.94% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.60.99 Other Rs. 2000 per litre Rs. 2000 per litre
 -Liqueurs and cordials:
 2208.70.10 Intoxicating liquors (including spirits) used as raw material for liqueurs and cordials Rs. 1500 per litre Rs. 1500 per litre
 2208.70.20 Prepared beverages mixed with liquor (containing up to 5% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 Other:
 2208.70.91 Prepared liqueurs and cordials of 15 U.P. strength (containing 48.5% alcohol) Rs. 2000 per litre Rs. 2000 per litre

 Heading Subheading Description of Goods Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2208.70.92 Prepared liqueurs and cordials of 25 U.P. strength (containing 42.8% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.70.93 Prepared liqueurs and cordials of 30 U.P. strength (containing 39.94% alcohol) Rs. 2000 per litre Rs. 2000 per litre
 2208.70.99 Other Rs. 2000 per litre

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 1 2 3 From SAARC Countries (4) From Other Countries (5)
 2401.20.00 - Tobacco, partly or wholly stemmed/stripped 30 30
 2401.30.00 - Tobacco refuse 30 30
 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.10.00 - Cigars, cheroots and cigarillos, containing tobacco Per thousand sticks Rs. 1000 Per thousand sticks Rs. 1000
 - Cigarettes containing tobacco
 2402.20.10 Not filtered Per thousand sticks Rs. 4500 Per thousand sticks Rs. 4500
 Filtered:
 2402.20.21 Of length up to 70 mm Per thousand sticks Rs. 4500 Per thousand sticks Rs.
Provisional Tax Collection Act, 1955

1000 Per thousand sticks Rs. 1000
 - Cigarettes containing tobacco
 2402.20.10 Not filtered Per thousand sticks Rs. 4500 Per thousand sticks Rs. 4500
 Filtered:
 2402.20.21 Of length up to 70 mm Per thousand sticks Rs. 4500 Per thousand sticks Rs. 4500
 2402.20.22 Of length exceeding 70 mm but not exceeding 75 mm Per thousand sticks Rs. 4500 Per thousand sticks Rs. 4500
 2402.20.23 Of length exceeding 75 mm but not exceeding 85 mm Per thousand sticks Rs. 4500 Per thousand sticks Rs. 4500

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2402.20.24 Of length exceeding 85 mm Per thousand sticks Rs. 4500 Per thousand sticks Rs. 4500
 - Other:
 2402.90.10 Ready-made bidis Per thousand sticks Rs. 4500 Per thousand sticks Rs. 4500
 2402.90.20 All types of cigars Per thousand sticks Rs. 9000 Per thousand sticks Rs. 9000
 2402.90.90 Other Per thousand sticks Rs. 9000 Per thousand sticks Rs. 9000
 24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
 2403.11.00 -- Water pipe tobacco specified in Subheading Note 1 to this Chapter 80 80
 -- Other:
 2403.19.10 Pipe tobacco 80 80
 2403.19.20 Processed tobacco for cigarettes and bidis 30 30

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2403.19.90 Other 30 30
 - Other:
 2403.91.00 -- "Homogenised" or "reconstituted" tobacco 30 30
 -- Other:
 2403.99.10 Jarda, khaini, snuff, gutkha and similar tobacco mixed preparations 80 80
 2403.99.20 Cut tobacco not packed for retail sale; dust tobacco 80 80
 2403.99.30 Tobacco packed for retail sale for chewing with lime 80 80
 Other:
 2403.99.91 Hookah flavour 80 80
 2403.99.99 Other 80 80
 24.04 Products containing tobacco, reconstituted tobacco, nicotine, or substitutes for tobacco or nicotine, intended for inhalation without combustion; other nicotine containing products intended for introduction into the human body.
 - Products intended for inhalation without combustion:
 2404.11.00 -- Containing tobacco or reconstituted tobacco 40 40
 -- Other, containing nicotine:

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2404.12.10 Electronic cigarettes (vapes) 40 40
 2404.12.90 Other 40 40
 2404.19.00 -- Other 40 40
 - Other:
 2404.91.00 -- For oral use 40 40
 2404.92.00 -- For transdermal use 40 40
 2404.99.00 -- Other 40 40

Chapter 5
Mineral Products

Section 25
Salt; sulphur; earths and stone; plastering materials, lime and cement

Notes:

1.
Provisional Tax Collection Act, 1955

Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter include only products which are in the crude state, or which have been washed (even with chemical substances eliminating 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 crystallisation), but not products which have been roasted or calcined or which have been subjected to processing beyond the limits specified in each heading. The products of this Chapter may be mixed with anti-dusting agents, provided that such addition does not render the product particularly suitable for a specific use rather than for general use. 2. This Chapter does not cover:
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
(b) Earth colours, containing combined iron evaluated as ferric oxide exceeding 70% by weight (heading 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Dolomite-ramming mix (heading 38.16);
(f) Setts, curbstones and flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp-course slates (heading 68.03);
(g) Precious or semi-precious stones (heading 71.02 or 71.03);
(h) Cultured crystals of sodium chloride or magnesium oxide (excluding optical elements) of heading 38.24, each weighing not less than 2.5 g; sodium chloride or magnesium oxide optical elements (heading 90.01);
(i) Billiard chalks (heading 95.04); or
(j) Writing or drawing chalks or tailors' chalks (heading 96.09). 3. Any product classifiable in heading 25.17 and any other heading of this Chapter shall be classified in heading 25.17. 4. Heading 25.30 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 pottery, brick or concrete pieces. Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 25.01 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 Non-edible salt (industrial) 5 5
 2501.00.20 Iodised salt, rock salt, black salt Exempted Exempted
 2501.00.90 Other Exempted Exempted
 25.02 2502.00.00 Iron pyrites, unroasted. 6 10
 25.03 2503.00.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 6 10
 25.04 Natural graphite.
Provisional Tax Collection Act, 1955

2501.00.10 Non-edible salt (industrial) 5 5
 2501.00.20 Iodised salt, rock salt, black salt Exempted Exempted
 2501.00.90 Other Exempted Exempted
 25.02 2502.00.00 Iron pyrites, unroasted. 6 10
 25.03 2503.00.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 6 10
 25.04 Natural graphite. 2504.10.00 - In powder or in flakes 5 5
 2504.90.00 - Other 5 5
 25.05 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26. 2505.10.00 - Silica sands and quartz sands 6 10
 2505.90.00 - Other 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2506.10.00 - Quartz 6 10
 2506.20.00 - Quartzite 6 10
 25.07 2507.00.00 Kaolin and other kaolinic clays, whether or not calcined. 6 10
 25.08 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 2508.10.00 - Bentonite 5 5
 2508.30.00 - Fire-clay 5 5
 2508.40.00 - Other clays 5 5
 2508.50.00 - Andalusite, kyanite and sillimanite 5 5
 2508.60.00 - Mullite 5 5
 2508.70.00 - Chamotte or dinas earths 5 5

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 25.09 2509.00.00 Chalk. 6 10
 25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 2510.10.00 - Unground 6 10
 2510.20.00 - Ground 6 10
 25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16. 2511.10.00 - Natural barium sulphate (barytes) 6 10
 2511.20.00 - Natural barium carbonate (witherite) 6 10
 25.12 2512.00.00 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. 5 5
 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 2513.10.00 - Pumice stone 6 10

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 2513.20.00 - Emery, natural corundum, natural garnet and other natural abrasives 6 10
 25.14 2514.00.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
Provisional Tax Collection Act, 1955

2518.10.00 - Dolomite, not calcined or sintered 6 10
 2518.20.00 - Calcined or sintered dolomite 6 10
 25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 2519.10.00 - Natural magnesium carbonate (magnesite) 6 10
 2519.90.00 - Other 6 10
 25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 2520.10.00 - Gypsum; anhydrite 5 5
 2520.20.00 - Plasters 6 10
 25.21 2521.00.00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 6 10
 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25. 2522.10.00 - Quicklime 6 10
 2522.20.00 - Slaked lime 6 10
 2522.30.00 - Hydraulic lime 6 10
 25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. 2523.10.00 - Cement clinkers Per M. Ton Rs. 2400 Per M. Ton Rs. 2400
 - Portland cement:
 2523.21.00 -- White cement, whether or not artificially coloured 30 30
 2523.29.00 -- Other Per M. Ton Rs. 4050 Per M. Ton Rs. 4050
 2523.30.00 - Aluminous cement 10 10
 2523.90.00 - Other hydraulic cements 30 30
 25.24 Asbestos. 2524.10.00 - Crocidolite 6 10
 2524.90.00 - Other 6 10
 25.25 Mica, including splittings; mica waste. 2525.10.00 - Crude mica and mica rifted into sheets or splittings 6 10
 2525.20.00 - Mica powder 6 10
 2525.30.00 - Mica waste 6 10
 25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 2526.10.00 - Not crushed, not powdered 6 10
 2526.20.00 - Crushed or powdered 6 10
 [25.27]

 Heading Subheading Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 25.28 2528.00.00 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. 6 10
 25.29 Feldspar; leucite; nepheline and nepheline syenite; fluorspar. 2529.10.00 - Feldspar 6 10
 - Fluorspar:
 2529.21.00 -- Containing by weight 97% or less of calcium fluoride 6 10
 2529.22.00 -- Containing by weight more than 97% of calcium fluoride 6 10
 2529.30.00 - Leucite; nepheline and nepheline syenite 6 10
 25.30 Mineral substances not elsewhere specified or included.
Provisional Tax Collection Act, 1955

2529.10.00 - Feldspar 6 10
 - Fluorspar:
 2529.21.00 -- Containing by weight 97% or less of calcium fluoride 6 10
 2529.22.00 -- Containing by weight more than 97% of calcium fluoride 6 10
 2529.30.00 - Leucite; nepheline and nepheline syenite 6 10
 25.30 Mineral substances not elsewhere specified or included. 2530.10.00 - Vermiculite, perlite and chlorites, unexpanded 6 10
 2530.20.00 - Kieserite, epsomite (natural magnesium sulphates) 6 10
 2530.90.00 - Other 6 10

Chapter 26

Ores, slag and ash

Notes:

1. This Chapter does not cover:
(a) Slag or similar industrial waste prepared as macadam (heading 25.17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);
(c) Sludges from storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);
(d) Basic slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading 68.06);
(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 71.12 or 85.49); or
(g) Copper, nickel or cobalt mattes, produced by any smelting process (Section 15). 2. For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section 14 or 15, even if they are intended for non-metallurgical purposes. However, headings 26.01 to 26.17 do not include minerals which have been submitted to processes not normal in the metallurgical industry. 3. Heading 26.20 applies only to:
(a) Slag, ash and residues of a kind used in the extractive industry 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 26.21); and
(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used for the extraction of arsenic or metals or for the manufacture of their chemical compounds. Subheading Notes:

1. For the purposes of subheading 2620.21, “lead gasoline sludges and leaded anti-knock compound sludges” means sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyllead), 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 or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.