CHAPTER 26

CHAPTER 26

Ores, slag and ash

NOTES

1. This Chapter does not cover:

(a) slag or similar industrial waste prepared as macadam (heading 2517);
(b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519 ) ;
(c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);
(d) basic slag of Chapter 31;
(e) slag wool, rock wool or similar mineral wools (heading 6806);
(f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112) ; or
(g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings 2601 to 2617, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3. Heading 2620 applies only to:

(a) slag, ash [OLD- 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 slag, ash [OLD- ash ] and residues from the incineration of municipal waste (heading 2621); and

(b) slag, ash [OLD- 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.

(In Note 3 the words "slag, ash" has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

SUB-HEADING NOTES

1. For the purposes of sub-heading 2620 21, “leaded gasoline sludges and leaded anti knock compound sludges” mean 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. Slag, ash [OLD- 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.

(In sub-heading Note 2 the words "Slag, ash" has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)