SECTION 05

SECTION V
MINERAL PRODUCTS

subdivisions
CHAPTER 25 - SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME
              AND CEMENT
CHAPTER 26 - ORES, SLAG AND ASH
CHAPTER 27 - MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
              BITUMINOUS SUBSTANCES; MINERAL WAXES

CHAPTER 25

 NOTES

1.  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only
products which are in the crude state or which have been washed (even with chemical substances eliminating the
impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened,
concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but
not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that  
mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render
the product particularly suitable for specific use rather than for general use.

2.  This chapter does not cover:

(a)  Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);
(b)  Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading No. 28.21);
(c)  Medicaments and other products of Chapter 30;
(d)  Perfumery, cosmetic or toilet preparations (Chapter 33);
(e)  Setts, curbstones or flagstones (heading No. 68.01); mosaic cubes or the like (heading No. 68.02); roofing, facing
or damp course slates (heading No. 68.03);
(f)  Precious or semi-precious stones (heading No. 71.02 or 71.03);
(g)  Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of
magnesium oxide, of heading No. 38.23; optical elements of sodium chloride or of magnesium oxide (heading No.
90.0l);
(h)  Billiard chalks (heading No. 94.04); or
(ij) Writing or drawing chalks, or tailors' chalks (heading No. 96.09).

3.  Any products classifiable in heading No.25.17 and any other heading of the Chapter are to be classified in
heading No. 25.17.

4.  Heading No. 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or
not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces);
amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after
moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

25.01

Salt and pure sodium chloride; sea water

2501.0010.00

Denatured salt

5

5

2501.0020.00

Salt for human consumption

10

60

2501.0030.00

Compressed salt used in animal feeding

5

2501.0090.00

.

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

25.02

Unroasted iron pyrites

2502.0000.00

.

5

5

25.03

Sulphur of all kinds (excl. sublimed, precipitated, or colloidal)

2503.0000.00

.

5

5

25.04

Natural graphite

2504.1000.00

Natural graphite in powder or in flakes

5

5

2504.9000.00

.04

5

5

25.05

Natural sands of all kinds, (excl. metal-bearing sands of chapter 26)

2505.1000.00

Silica sands and quartz sands

5

5

2505.9000.00

Natural sands of all kinds, excluding silica and quartz

5

5

25.06

Quartz; quartzite

2506.1000.00

Quartz

5

5

2506.2000.00

Quartzite

5

5

25.07

Kaolin and other kaolinic clays, whether or not calcined

2507.0000.00

.

5

5

25.08

Other clays, andalusite, kyanite, etc; mullite; chamotte or dinas earths

2508.1000.00

Bentonite

5

5

2508.3000.00

Fireclay

5

5

2508.4000.00

Other clays

5

5

2508.5000.00

Andalusite, kyanite and sillimanite

5

5

2508.6000.00

Mullite

5

5

2508.7000.00

Chamotte or dinas earths

5

5

25.09

Chalk

2509.0000.00

.

5

5

25.10

Natural calcium phosphates, aluminium calcium phosphates, etc

2510.1000.00

. Unground

5

5

2510.2000.00

.Ground

5

5

25.11

Natural barium sulphate (barytes); natural barium carbonate (witherite)

2511.1000.00

Natural barium sulphate (barytes)

5

5

2511.2000.00

Natural barium carbonate (witherite)

5

5

25.12

Siliceous fossil meals (kieselguhr, tripolite, etc);siliceous earths

2512.0000.00

Siliceous fossil meals and similar siliceous earths, of specific gravity =< 1

5

5

25.13

Pumice stone; emery; natural corundum, etc, and other natural
abrasives

2513.1000.00

Pumice stone

5

5

2513.2000.00

Emery, natural corundum, natural garnet and other natural abrasives

5

5

25.14

Slate, crude, roughly trimmed or merely cut

2514.0000.00

.

5

5

25.15

Marble, travertine, and other calcareous monumental or building stone

2515.1100.00

Crude or roughly trimmed

5

5

2515.1200.00

Marble and travertine cut into blocks or slabs in rectangular/ square
shape

5

5

2515.2000.00

Ecaussine and other calcareous monumental or building stone; alabaster

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

25.16

Granite, porphyry, etc, and other monumental or building stone

2516.1100.00

Crude or roughly trimmed

5

5

2516.1200.00

Granite cut into blocks or slabs in rectangular/ square shape

5

5

2516.2000.00

Sandstone

5

5

2516.9000.00

Other monumental or building stone

5

5

25.17

Pebbles, gravel, etc; macadam of slag; tarred macadam, etc

2517.1000.00

.. used for road metalling, railway or other ballast, shingle and flint

5

5

2517.2000.00

Macadam of slag, dross or similar industrial waste,

5

5

2517.3000.00

Tarred macadam

5

5

2517.4100.00

Granules, chippings and powder of marble

5

5

2517.4900.00

Pebbles, gravel, broken or crushed stone Other

5

5

25.18

Dolomite; dolomite roughly trimmed or merely cut; agglomereted
dolomite

2518.1000.00

Dolomite, not calcined or sintered

5

5

2518.2000.00

Calcined or sintered dolomite

5

5

2518.3000.00

Dolomite ramming mix

5

5

25.19

Natural magnesium carbonate (magnesite), etc; other magnesium
oxides

2519.1000.00

Natural magnesium carbonate (magnesite)

5

5

2519.9000.00

Natural magnesium carbonate (magnesite); Other

5

5

25.20

Gypsum; anhydrite; plasters

2520.1000.00

Gypsum; anhydrite

5

5

2520.2000.00

Plasters

10

5

25.21

Limestone flux; limestone and other calcareous stone

2521.0000.00

.

5

5

25.22

Quicklime, slaked lime and hydraulic lime

2522.1000.00

Quicklime

10

5

2522.2000.00

Slaked lime

20

5

2522.3000.00

Hydraulic lime

20

5

25.23

Portland cement, aluminous cement, persulphate cement, etc

2523.1000.00

Cement clinkers

10

5

40

2523.2100.00

White cement, whether or not artificially coloured

20

5

2523.2900.00

Other excluding White cement

20

5

30

2523.3000.00

Aluminous cement

20

5

2523.9000.00

Other hydraulic cements

20

5

25.24

Asbestos

2524.1000.00

Crocidolite

10

5

2524.9000.00

Other Asbestos excluding Crocidolite

5

5

25.25

Mica, including splittings; mica waste

2525.1000.00

Crude mica and mica rifted into sheets or splitting

5

5

2525.2000.00

Mica powder

5

5

2525.3000.00

Mica waste

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

25.26

Natural steatite, crude roughly trimmed or merely cut; talc

2526.1000.00

Limestone flux; limestone and other calcareous stone, not crushed, not
powdered

5

5

2526.2000.00

Limestone flux; limestone and other calcareous stone; Crushed or
powdered

5

25.28

Natural borates and concentrates; natural boric acid

2528.0000.00

Natural borates/concentrates,not including borates; containing <= 85 %
of H3BO3

5

5

25.29

Felspar; leucite nepheline and nepheline syenite; fluorspar

2529.1000.00

Feldspar

5

5

2529.2100.00

Feldspar; Containing by weight 97 % or less of calcium fluoride

5

5

2529.2200.00

Feldspar; Containing by weight more than 97 % of calcium fluoride

5

5

2529.3000.00

Leucite; nepheline and nepheline syenite

5

5

25.30

Mineral substances not elsewhere specified or included

2530.1000.00

Vermiculite, perlite and chlorites, unexpanded

5

5

2530.2000.00

Kieserite, epsomite (natural magnesium sulphates)

5

5

2530.9000.00

Other Mineral substances not elsewhere specified or included

5

5