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[ As amended by Finance Act 2025 ]
First Edition 2024 (July)
Second Edition 2025 (Feb.)
Third Edition 2025 (May)
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(Reserved for possible future use in the Harmonized System.)
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 : ---Iron ore lumps (60% Fe or more)
30-6-2017.
dated 28-6-2017.
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
2601 11 11----60% Fe or more but below 62% Fekg.2.52.5101821.245Free 2601 11 12----62% Fe or more but below 65% Fekg.2.52.5101821.245Free
2601 11 19----65% Fe and above
kg.2.52.5101821.245Free ---Iron ore lumps (below 60% Fe, including black iron ore containing
2601 11 21----below 55% Fe
kg.2.52.5101821.245Free
2601 11 22----55% Fe or more but below 58% Fekg.2.52.5101821.245Free 2601 11 29----58% Fe or more but below 60% Fekg.2.52.5101821.245Free
2601 11 31----62% Fe or more but below 65% Fekg.2.52.5101821.245Free 2601 11 39----65% Fe and above
kg.2.52.5101821.245Free ---Iron ore Fines (below 62% Fe)
2601 11 41----below 55% Fe
kg.2.52.5101821.245Free 2601 11 42 ----55% Fe or more but below 58% Fekg.2.52.5101821.245Free 2601 11 43----58% Fe or more but below 60% Fekg.2.52.5101821.245Free
2601 11 49----60% Fe or more but below 62% Fekg.2.52.5101821.245Free 2601 11 50---Iron ore concentrates
kg.2.52.5101821.245Free 2601 11 90---Others
2601 12-- Agglomerated :
2601 12 10---Iron ore pellets
2601 12 90---Other
2601 20 00-Roasted iron pyrites
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.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--below 46%)
2602 00 30--below 44%)
2602 00 40--below 40%)
2602 00 50--below 35%)
2602 00 60---Ferruginous (10% or more but below 30%)
2602 00 70---erated
2602 00 90---Other
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg. †[0]001 1818.000Free kg.00102 1818.000Free kg. †[0]003 1818.000Free
2606 00- Aluminium ores and concentrates :
2606 00 10---Bauxite (natural), not calcinedkg.2.52.5101821.245Free
2606 00 20---Bauxite (natural), calcinedkg.2.52.5101821.245Free
2606 00 90---Other aluminium ores and concentrates
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 concen2O3 and above
2610 00 90---Other
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free kg.2.52.5101821.245Free kg. †[0]004 1818.000Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free
kg.2.52.5101821.245Free kg. †[0]005 55.000Free
2612 10 00-Uranium ores and concentrateskg.00102 55.000RestrictedIm port subject to Atomic Energy Act, 1962 (as amended from time to time) and Rules thereunder.
2612 20 00-Thorium ores and concentrateskg.2.52.51057.888RestrictedIm port 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-Roasted kg. †[0]00$ 55.000Free 2613 90 00-Other kg. †[0]00$ 55.000Free
2614 00- Titanium ores and concentrates :
2614 00 10---Ilmenite, unprocessed kg.2.52.51057.888Free
2614 00 20---ed ilmenite including ilmenite ground) kg.2.52.51057.888Free
Rutile :
2614 00 31----Rare earth oxides including rutile sand
2614 00 39----Other
2614 00 90---Other
2615 10 00-Zirconium ores and concentrateskg. †[0]001 55.000Free 2615 902 - Other :
2615 90 10---Vanadium ores and concentrateskg. †[0]003 55.000Free
2615 90 20---Niobium or tantalum ores and concentrates kg. †[0]004 55.000RestrictedIm port subject to Atomic Energy Act, 1962 (as amended from time to time) and Rules thereunder.
2616 10 00-Silver ores and concentrateskg.2.52.51057.888Free
2616 90- Other :
2616 90 10---Gold ores and concentrateskg.2.52.51057.888Free 2616 90 90---Other kg.2.52.51057.888Free
2617 10 00-Antimony ores and concentrateskg. †[0]005 55.000 2617 90 00-Other kg.2.52.51057.888Free kg.5510510.775Free
† Substituted (w.e.f. 1-5-2025) by s. 103(b) and Third Schedule to the Finance Act, 2025 (7 of 2025).
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
2619 00 90---Other
kg.5510181 24.490Restricted
kg.5510181 24.490Restricted
- Containing mainly zinc :
2620 11 00--Hard zinc spelter
2620 19-- Other :
2620 19 10---Zinc dross
2620 19 90---Other
- Containing mainly lead :
2620 21 00-- Leaded gasoline sludges and leaded anti-knock compound sludges
2620 29-- Other :
2620 29 10---Lead dross
2620 29 90---Other
kg.55101824.490Restricted
kg.55101824.490FreeImport is permitted to the actual user or the trade on behalf of the actual users authorised by SPCB on one time basis and subject to documents by the Custom Authorin Schedule VIII of the Hazardous and TransboundRules, 2016 (Redated 18-3-2020)
kg.55101824.490RestrictedImport of zinc ash and zinc skimmings permitted as per Policy Condition of Chapter 26.
kg.55101824.490Restricted
kg.55101824.490Restricted
kg.55101824.490Restricted
2620 30- Containing mainly copper :
2620 30 10---Brass dross
2620 30 90---Other
2620 40- Containing mainly aluminium :
2620 40 10---Aluminium dross
2620 40 90---Other
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.55101824.490Restricted Import of ashes and residue containing mainly copper is permitted as per Policy Condition 3 below.
kg.55101824.490Restricted Import of ashes and residue containing mainly copper is permitted as per Policy Condition 3 of this Chapter.
kg.55101824.490Restricted
kg.55101824.490Restricted
kg.55101824.490Restricted - Other :
2620 91 00--Containing antimony, beryllium, cadmium, chromium or their mixtures
2620 99 00--Other
kg.55101824.490Restricted
kg.55101824.490Restricted Import 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
2621 90 00-Other
kg.5510181 24.490Restricted
kg.5510181 24.490Restricted
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
(i) Zinc ash in dispersible form containing zinc greater than 65 percent and lead and cadmium equal to or less than 1.25 percent and 0.1 percent respectively;
1 5% IGST : 2621 : Fly ash
(ii) Zinc skimmings containing zinc 65 percent and above, lead and cadmium less than 1.25 percent and 0.1 percent respectively;
(iii) Spent cleaned metal catalyst containing zinc.
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.
IGST:Uranium Ore Concentrate
Exhibitions, seminars or expeditions related imports
Export Oriented Undertakings (EOU), jobbing
See under G.E. Nos. 9 to 11A
See under G.E. Nos. 25 to 27
See under G.E. Nos. 18 to 23
See under G.E. Nos. 68 to 72
Handicapped persons, charitable or social welfare related imports ................
airline imports, motion pictures, gaming software, ATA carnet imports, etc.
See under G.E. No. 24
See under G.E. Nos. 193 to 199
Packaging materials, durable containers, packages and spare bags ................
Privileged persons, organisations, authorities and foreigners
Re-imports
Samples
Special Economic Zones (SEZ)
See under G.E. No. 34
See under G.E. Nos. 1 to 8
See under G.E. Nos. 168 to 180
See under G.E. No. 33
See under G.E. Nos. 73 to 75
Sports goods, prizes, medals and trophies, etc. ............................................................................................See under G.E. Nos. 28 to 32
Training, educational, research and testing related imports ......................................................................See under G.E. Nos. 12 to 17 1. 26 Uranium Ore Concentrate
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). — Alloy of copper and zinc together with nickel and in the nature of metallic powder of fine sharing 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 still be classifiable under TI 2601 11 31 of the Customs Tariff Act, 1975 as Iron Ore fines. – 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.
Rs. 3995/-
R.K. JAIN'S CUSTOMS TARIFF, IGST & FOREIGN TRADE POLICY RATE RECKONER | 2025-26
AUTHOR : Kishore Harjani, R.K. Jain
PUBLISHER : Centax Law Publications
DATE OF PUBLICATION : May 2025
EDITION : 3rd Edition
ISBN NO : 9789391055837
NO. OF PAGES : 3136
BINDING TYPE : Paperback
DESCRIPTION
The Customs Tari , IGST & Foreign Trade Policy Rate Reckoner is a two-volume, HSN-centric referencer covering India's customs tari , IGST provisions, and foreign trade policy (FTP). It facilitates the quick and accurate determination of total customs duty on imported goods by mapping basic duty, preferential rates, exemptions, additional levies (AIDC, SWS, NCCD, Health Cess, etc.), IGST rates, and relevant FTP conditions.
Purchasers also gain complimentary access to the always-updated Customs Tari Tool at Centaxonline.com, which o ers real-time duty calculations and policy references at the 8-digit HSN level.
This book is intended for the following audience:
• Tax Professionals & Consultants
• Trade & Industry Practitioners
• Government O cials & Policymakers
• Academics & Students
The Present Publication is the 3rd Edition | 2025-26, amended by the Finance Act 2025. It is edited by CA. Kishore Harjani and incorporates the following noteworthy features:
• [HSN-wise Computation] Displays basic duty, preferential rates, exemptions, and levies (AIDC, SWS, NCCD, Health Cess). FTP conditions are mapped on a single page for each HSN
• [Final Rate Calculation] A dedicated 'Total Customs Duty' column for quick refer ence. Footnotes for cases requiring special exemptions or conditions
• [Anti-Dumping & Countervailing Duties] Chapter-wise references to safeguard, anti-dumping, and countervailing duties
• [Exemption Notifications] Consolidated list of general and chapter-specific exemptions
• [Ad Valorem Rates & Multiple IGST Rates] Percentage-based rates for easy calction, plus dual IGST rates where applicable
• [Chapter-specific Updates] Circulars, notifications, advance rulings, and important judicial precedents
• [Base Notifications & E-Way Bill Exemptions] Direct references to relevant base notifications, plus product-specific e-way bill exemptions
• [Seamless HSN Mapping & Expert Validation] No alteration to o cial HSN descrip tions; computations vetted by subject matter experts