CHAPTER 73

Articles of iron or steel

NOTES
1. In this Chapter, the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72.

2. In this Chapter, the word “wire” means hot or cold formed products of any crosssectional shape, of which no cross-sectional dimension exceeds 16 mm.

3. In relation to pipes and tubes of headings 7304, 7305 and 7306, the process of drawing or redrawing shall amount to ‘manufacture’.

4. In relation to products of this Chapter, the process of galvanization shall amount to ‘manufacture’.

5. In relation to the pipes and tubes of headings 7304, 7305 and 7306 [OLD-
7304 and 7305, the process of coating with cement or polyethylene or other plastic materials shall amount to ‘manufacture’.

(In Note 5. the figures and word "7304, 7305 and 7306" has been substituted vide Union Budget 2006-2007 -Finance Bill)