Tiles cube Imported by industrail IRC holder VAT compliant

68.02 - Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (iicluding slate). 6802.10 - Tiles, I cubes and similar articles, whether or not rectangular including square), the largest surface area of which is capable of being enc osed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface : - - Marble, travertine and alabaster 6802.23 - - Granite 6802.29 - - Other stone - Other : 6802.91 - - Marble, travertine and alabaster 6802.92 - - Other calcareous stone 6802.93 - - Granite 6802.99 - - Other stone 6802.21 This heading covers natural monumental or building stone except slate which has been products of C apter 25. T ere are, however, worked beyond the stage of the normal qu certain exceptions where goods are coverTmore specifically by other headings of the Nomenclature and examples of these are given at the end of this Explanatory Note and in the General Note to the Chapter. The heading therefore covers stone which has been further processed than mere shaping into blocks, sheets or slabs by splitting, roughly cutting or squaring, or squaring by sawing (square or rectangular faces). The heading thus covers stone in the forms produced by the stone-mason, sculptor, etc., viz. : (A) Roughly sawn blanks; also non-rectangular sheets (one or more faces triangular, hexagonal, trapezoidal, circular, etc.). (B) Stone of any shape (including blocks, slabs or sheets), whether or not in the form of finished articles, which has been bossed i.e., stone which has been given a " rock faced " I Ptg finish by smoothing along the edges whi e leaving rou rotuberant faces), dressed with the pick, bushing hammer, or chisel, etc., furrowed wi e drag-comb, etc., planed, sand dressed, ground, polished, chamfered, moulded, turned, ornamented, carved, etc. The heading therefore includes not only constructional stone (including facin slabs) worked as above, but also articles such as steps, cornices, ediments, balustrades, cor els and supports; door or window frames and lintels; thresh0 ds; mantelpieces; window sills; doorsteps; stones and milestones, bollards; panoramic indicators (enamelled or not); tombstones; boun guard posts and fen ers; sinks, trou s, fountain basins; balls for crushin mills; flower ots; columns, bases and capitals for co umns; statues, statuettes, pedestals; gigh or low reEefs; crosses; figures of animals; bowls, vases, cups; cachou boxes; writing-sets; ashtrays; pa er weights; artificial h i t and foliage, etc. Ornamental goods of stone combined with o t f a materials may be classified as jewellery or imitation jewellery, or as goldsmiths' or silversmiths' wares (see the Explanatory Note to Chapter 71); other ornamental goods essentially of stone are, in general, classified in this heading. t P s" b Stone slabs forming the to s of articles of furniture (sideboards, washstands, tables, etc. are classified in Cha ter 94 i presented with the pieces of furniture (whether or not assem led) and clearly inten ed as parts thereof, but such furniture tops presented separately remain in this heading. d P Articles of worked monumental or building stone are usually obtained fiom the stones of heading 25.15 or 25.16, but may also be obtained fiom any other natural stone except slate (e.g., quartzite, dolomite, flint, steatite). Steatite, for example, is used for industrial structural work where resistance to heat or chemical corrosion is required (e.g., in recuperative h a c e s ) . It is also used in paper pulping and chemical plant. The headin also covers small pre ared mosaic cubes and the like of marble, etc., for various floor or wi fI coverings, etc., whet er or not backed with paper or other materials. It M e r includes artificially coloured granules, chippings and powder of marble or of other natural stones (includin slate) (e.g., for sho w d o w dis lays), but untreated pebbles, granules, chippings and co oured natural sands fa in Chapter 2 . k R Articles such as slabs, tiles, etc., obtained by agglomeratin pieces of natural stone with cement or other binders (e.g., plastics), and statuettes, pillars, cu s, etc., ma8e of moulded and agglomerated stone powder or granules, are classlficd as artificial stone ar!icfes in herding 68.10. The heading also excludes : (a) Worked slate and articles of slate, other than mosaic cubes and the like (headings 68.03, 96.09 and 96.10). (b) Articles of hsed basalt (heading 68.15). (c) Articles of fired steatite (Chapter 69 or Chapter 85). (d) Imitationjewellery (heading 71.17). (e) Articles of Chapter 91 (e.g., clocks and clock cases and parts thereof). (f) Lamps, lighting fittings and parts thereof (heading 94.05). (g) Stone buttons (beading 96.06) and chalks of heading 95.04 or 96.09. (h) Original sculptures and statuary (heading 97.03).