Chapter 25: Salt; sulphur; earths and stone; plastering materials, lime and cement
NIL (Not taxable)
1. Common salt, by whatever name it is known, including iodized and other fortified salts, sendha namak [rock salt], kala namak [2501 00 10]
5% Tax bracket
All goods not specified elsewhere
1. 2501 Salt other than common salt.
2. 2502 Unroasted iron pyrites.
3. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
4. 2504 Natural graphite.
5. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
6. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
7. 2507 Kaolin and other kaolinic clays, whether or not calcined.
8. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
9. 2509 Chalk.
10. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
11. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
12. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
13. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated.
14. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
15. 2515 Ecaussine and other calcareous monumental or building stone; alabaster [other than marble Marble and travertine]
16. 2516 Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
17. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not it treated.
18. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
19. 2518 10 dolomite, Not calcined or sintered
20. 2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
21. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
22. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
23. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
24. 2524 Asbestos.
25. 2525 Mica, including splitting; mica waste.
26. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
27. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3
28. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
29. 2530 Mineral substances not elsewhere specified or included.
12% Tax bracket
1. Marble and travertine blocks [2515 12 10] 2. Granite blocks .
18% Tax bracket
1. Sulphur recovered as by-product in refining of crude oil [2503 00 10]
28% Tax bracket
1. Marble and travertine, other than blocks [2515 12 20, 2515 12 90]
2. Granite, other than blocks 
3. Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers