Chapter 73
(Section XV:- Basic metals and articles of base metal)

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 l(d) to Chapter 72.

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

3. In relation to pipes and tubes of heading Nos. 73.04, 73.05 and 73.06, the process of drawing or redrawing shall amount to manufacture.

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

(Note No. 4 has been added vide Budget 2002-2003.)

5. In relation to the pipes and tubes of heading Nos. 73.04 and 73.05, the process of coating with cement or polyethylene or other plastic materials shall amount to "manufacture".

( Note 5 inserted vide Finance Bill 2003-2004)