GST Library
Subscription
GST News
GST Videos
GST Calendar
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
GST Set-off Calculator
GST Forms
Full Site Search
Classification by CTA
E-way Bill
Finance Bill

GST e-Books
GST Act & Rules
GST Rates Compendium
HSN Guide 2022

TaxReply India Pvt Ltd.
TM
Free GST updates via...
twitter
8130462634

Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 75

Print

Nickel and articles thereof


SUB-HEADING NOTES :

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

(a) Nickel, not alloyed

Metal containing by weight at least 99% of nickel plus cobalt, provided that:

(i) the cobalt content by weight does not exceed 1.5%; and

(ii) the content by weight of any other element does not exceed the limit specified in the following Table:

TABLE - OTHER ELEMENTS

 

Elements

Limiting content % by weight

 

Fe

Iron

0.5

O

Oxygen

0.4

Other elements, each

 

0.3

(b) Nickel alloys

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

(i) the content by weight of cobalt exceeds 1.5%,

(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or

(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.

2. Notwithstanding the provisions of Note 9 (c) to Section XV, for the purposes of sub-heading 7508 10, the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.