CHAPTER 74

Copper and articles thereof

NOTE :

In this Chapter, the following expressions have the meanings hereby assigned to them:

(a) Refined copper

Metal containing at least 99.85 per cent. by weight of copper; or

Metal containing at least 97.5 per cent. by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following Table :

TABLE - OTHER ELEMENTS

	Element	Limiting content % by weight
Ag	Silver	0.25
As	Arsenic	0.5
Cd	Cadmium	1.3
Cr	Chromium	1.4
Mg	Magnesium	0.8
Pb	Lead	1.5
S	Sulphur	0.7
Sn	Tin	0.8
Te	Tellurium	0.8
Zn	Zinc	1.0
Zr	Zirconium	0.3
Other elements *, each		0.3

* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.

(b) Copper alloys

Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that :

(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 2.5 per cent.

(c) Master alloys

Alloys containing with other elements more than 10 per cent. by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, desulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 per cent. by weight of phosphorous falls in heading 2848.

(d) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403.

(e) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(f) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

OMITTED

(In clause (f) para 2 has been omitted vide Finance Bill 2006 w.e.f. from 01/01/2007)

[OLDIn the case of heading 7414, however, the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.]

(g) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 7403), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

(i) of a rectangular (including square) shape with a thickness not exceeding one-tenth of the width,

(ii) of a shape other than rectangular or square, of any size, provided

that they do not assume the character of articles or products of other headings.

Headings 7409 and 7410 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(h) Tubes and Pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

SUB-HEADING NOTE :

In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other elements are present:

(i) zinc predominates by weight over each of such other elements;

(ii) any nickel content by weight is less than 5%. [see copper-nickel-zinc alloys (nickel silvers)]; and

(iii) any tin content by weight is less than 3%. [see copper-tin alloys (bronzes)].

(b) Copper-tin base alloys (bronzes)

Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.

(c) Copper-nickel-zinc base alloys (nickel silvers)

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight [see copper-zinc alloys (brasses)].

(d) Copper-nickel base alloys

Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

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EXEMPTION NOTIFICATIONS

Exemption to copper cathodes, wire bars and wire rods.

[Notfn. No. 24/01-Cus. dt. 1.3.2001]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (6) of section 3 and sub-section (1) of section 3A of the Customs Tariff Act, 1975 ( 51 of 1975) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 127/2000-Customs, dated the 5th October, 2000, published in the Gazette of India vide number G.S.R. 771 (E), dated the 5th October, 2000, except as respects things done or omitted to be done before such superesssion, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts copper cathodes, wire bars and wire rods falling under Chapter 74 of the First Schedule to the said Customs Tariff Act and produced out of copper reverts, the said copper reverts having been exported out of India for toll smelting or toll processing, when imported into India,-

(a) from so much of duty of customs leviable thereon which is specified in the said First Schedule,

(b) from so much of additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, and

(c) from so much of special additional duty leviable thereon under sub-section (1) of section 3A of the said Customs Tariff Act, as is in excess of the duties which would be leviable if the value of the said goods were equal to the aggregate of -

(1) the toll smelting or toll processing costs, as the case may be, that is to say, -

(i) labour charges,

(ii) cost of material (other than the cost of the goods exported out of India) used in such toll smelting or toll processing, and

(iii) any other charges which are payable in connection with the toll smelting or toll processing abroad; and

(2) the insurance and freight charges both ways,

subject to the following conditions, namely :-

(I) the copper cathodes, wire bars or wire rods, as the case may be, are imported within one year of the date of export of copper reverts out of India; and

(II) sufficient evidence is shown that the copper cathodes, wire bars or wire rods, as the case may be, which are imported, have in fact been obtained out of toll smelting or toll processing of the copper reverts exported out of India.

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