Chapter 25 SALT; SULPHUR; CLAY AND STONE; PLASTERING MATERIALS; LIME AND CEMENT

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CHAPTER 25
SALT; SULPHUR; CLAY AND STONE; PLASTERING MATERIALS; LIME AND CEMENT

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;

(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 Nos. 25.01, 25.03 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 by mixing 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.

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
25.01	2501.00	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents	Nil
25.02		Cement clinkers; cement, all sorts
	2502.10	-Cement clinkers	Rs. 200 per tonne
		-Portland Cement (including ordinary Portland cement, Port land pozzolana cement and Portland slag cement) :
	2502.21	--White cement, whether or not artificially coloured and whether or not with rapid hardening properties	16%
	2502.29	--Other	Rs.350 per tonne
	2502.30	- Aluminous cement ('Cement fondu')	16%
	2502.40	- Sagol; ashmoh	16%
	2502.50	- High alumina refractory cement	16%
	2502.90	-Other	16%
25.03	2503.00	Asbestos, raw including fibre	Nil
25.04		Marble
	2504.10	- In blocks	Nil
		- In slabs:
	2504.21	-- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power	16%
	2504.29	-- Other	Nil
		- In tiles:
	2504.31	-- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power and where the electromotive force used exceeds ten horse power	16%
	2504.39	-- Other	Nil
	2504.90	- Other	Nil
25.05	2505.00	Mineral substances not elsewhere specified (including clay, earth colours, natural abrasives, sulphurs, slate and stone), lime; plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry	Nil