Notes:
- 1.
- This Chapter does not cover:
(a) Slag or similar industrial waste prepared as macadam (heading No.25.17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);
(c) Sludges from the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10);
(Above clause has been inserted vide Finance Bill, 2001-02)
(d) Basi slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading No.68.06);
(f) Waste or scrap of precious metal or of metal clad with precious; other waste or scrap
containing precious metal or precisous metal compounds, of a kind used principally for
the recovery of precious metal (heading No. 71.12); or
(g) Copper,nicket or cobalt matters 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 metals of heading No.28.44 or of the metals of Section XIV or XV, even if they
are intended for non-metallurgical purposes. Headings 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:
- (a) 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, excluding ash and residues from the incineration of municipal waste (heading 26.21); and
- (b) Ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
(Note 3 has been substituted vide Finance Bill, 2001-02)
"SUBHEADING NOTES"
- 1. For the purpose of sub-heading 2620.21, "leaded gasoline sludges and leaded anti-knock compound sludges" men sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
- 2. Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds are to be classified in sub-heading 2620.60."
( Above Subheading Note has been inserted vide Finance Bill, 2001-02)