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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 76

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Aluminium and articles thereof


SUB-HEADING NOTES :

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

(a) Aluminium, not alloyed

Metal containing by weight at least 99% of aluminium, 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

Fe + Si (iron plus silicon)

1

Other elements (1), each

0.1(2)

(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn

(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%

 

(b) Aluminium alloys

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

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

(ii) the total content by weight of such other elements exceeds 1%.

2. Notwithstanding the provisions of Note 9 (c) to Section XV, for the purposes of sub-heading 7616 91, 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.

7601

Unwrought aluminium

7602

Aluminium waste and scrap

7603

Aluminium powders and flakes

7604

Aluminium bars, rods and profiles

7605

Aluminium wire

7606

Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm

7607

Aluminium foil (whether or not printed or backed with paper , paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm

7608

Aluminium tubes and pipes

7609

Aluminium tube or pipe fittings (for example, couplings , elbows, sleeves)

7610

Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge -sections, towers, lattice masts, roofs, roofing frameworks , doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like , prepared for use in structures

7611

Aluminium reservoirs, tanks , vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

7612

Aluminium casks , drums , cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment

7613

Aluminium containers for compressed or liquefied gas

7614

Stranded wire, cables, plaited bands and the like , of aluminium, not electrically insulated

7615

Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium

7616

Other articles of aluminium

24
Apr
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)