Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 26
Chapter 26

(Section V:- Mineral Products)

Notes:

1. This Chapter does not cover :
(a) Slag and similar industrial waste prepared as macadam (Chapter 25);
(b) Natural magnesium carbonate (magnesite), whether or not calcined(Chapter 25);
(c) Basic slag of Chapter 31;
(d) Slag wool, rockwool and similar mineral wools of Chapter 68;
(e) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal com- pounds, of a kind used principally for the recovery of precious metal (Chapter 71); or
(f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of heading Nos. 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 No. 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Heading Nos. 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading No. 26.20 applies only to 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.

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