Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 25
Chapter 25

(Section V:- Mineral Products)

Notes:

1. This Chapter does not cover:
(a) Sublimed sulphur, precipitated sulphur, colloidal sulphur; earth colours,containing 70 per cent or more by weight of combined iron, of Chapter 28;
(b) Medicaments and other products of Chapter 30;
(c) Perfumery, cosmetic or toilet preparations of Chapter 33;
(d) Setts, curbstones or flagstones; mosaic cubes or the like; roofing, facing or damp Course slates of Chapter 68;
(e) Precious or semi-precious stones of Chapter 71;
(f) Cultured crystals of Chapter 38; optical elements of Chapter 90;
(g) Billiard chalks of Chapter 95; or
(h) Writing or drawing chalks and tailors chalks of Chapter 96.

2.Except where their context otherwise requires, heading and 25.05 cover only products which have been washed (even with chemical substances, eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roasted, calcined, obtained or subjected to processing beyond that mentioned in each heading or sub-heading.

3.In the heading No. 25.02, ‘sagol’ means cement obtained by heating limestone and burnt coal in a kiln and "ashmoh means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

4.In relation to marble slabs of heading No. 25.04, if a manufacturer clears irregularly shaped marbles, he shall have the option to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to 30 square metres of marble slabs, the volume of the blocks being determined with reference to the maximum length, width and height of the block.

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