HSN 81054-digitChapter 81

HSN 8105 — COBALT MATTES AND OTHER INTERMEDIATE PRODUCTS OF COBALT METALLURGY; COBALT AND A

Other Base Metals (Tungsten, Molybdenum, Tantalum, Titanium etc.)

HSN code 8105 encompasses a range of crucial cobalt-related materials in India's B2B industrial landscape. This heading covers cobalt mattes and other intermediate products generated during cobalt metallurgy, alongside pure cobalt and articles manufactured from it. Importantly, it also includes cobalt waste and scrap, vital for recycling and sustainable manufacturing. Procurement teams, accountants, and Customs House Agents (CHAs) dealing with specialty metals or materials recovery will frequently encounter HSN 8105. Understanding this classification is key for accurate customs declarations, GST compliance, and managing import/export processes efficiently. While MetaleMart focuses on a broader spectrum of industrial metals like steel, copper, and aluminium, HSN 8105 highlights the specialized niche of cobalt within the base metals chapter, essential for certain high-performance applications and advanced industries.

What HSN 8105 Covers

HSN Code 8105 in the Indian Customs Tariff exclusively deals with Cobalt and its related metallurgical products. This heading is meticulously defined to include 'Cobalt mattes and other intermediate products of cobalt metallurgy'. This essentially covers materials that are in a semi-refined state after initial ore processing but before becoming pure cobalt metal. The heading further extends to 'Cobalt and articles thereof', which encompasses pure cobalt metal in its various forms – whether unwrought (like ingots or powders) or wrought (like bars, rods, or plates, though these are less common directly under this heading and may fall under more specific sub-headings or the 'articles' clause). The definition of 'articles thereof' is broad, covering manufactured items where cobalt is the principal constituent element, provided they are not specifically classifiable under other HSN codes based on their primary function or material composition (e.g., tools, magnets, or specific alloys). Critically, HSN 8105 also mandates the inclusion of 'waste and scrap' of cobalt. This is crucial for the metal recycling industry, allowing for the formal classification and trade of used cobalt-containing materials. Exclusions typically involve cobalt alloys where cobalt is not the principal base metal or articles where cobalt plays a secondary role and the item is primarily defined by another material or function. For example, a high-speed steel tool containing cobalt might be classified under HSN Chapter 82, and a battery cell with cobalt components would be classified elsewhere. The primary focus remains on cobalt derived directly from metallurgical processes or manufactured cobalt items.

Common Materials & Grades under HSN 8105

  • Cobalt Matte: Intermediate product from smelting cobalt ores, containing cobalt sulfides and other metals.
  • Cobalt Mattes and Other Intermediate Products of Cobalt Metallurgy: Semi-processed cobalt materials requiring further refinement.
  • Cobalt (Unwrought or Wrought): Pure cobalt metal in various forms like ingots, bars, or powders.
  • Cobalt Articles: Finished or semi-finished goods made predominantly of cobalt, excluding those covered by other specific HSN codes.
  • Cobalt Waste and Scrap: Reusable residues from cobalt production or processing, including turnings, filings, and offcuts.

Trade Names & Synonyms for HSN 8105

  • Cobalt Intermediates
  • Cobalt Metal
  • Cobalt Scrap
  • Cobalite (often refers to ore, but contextually relevant)
  • Refined Cobalt
  • Cobalt Powders
  • Cobalt Intermediates (Metallurgical)

Typical Industrial Uses of Cobalt Products (HSN 8105 related)

  • Superalloys for Aerospace (Jet Engines)
  • High-Performance Magnets (e.g., Samarium-Cobalt magnets)
  • Rechargeable Batteries (Lithium-ion battery cathodes)
  • Hardmetals and Cutting Tools (Cemented carbides)
  • Catalysts in Chemical Industries
  • Pigments and Dyes
  • Corrosion-Resistant Coatings
  • Medical Implants and Prosthetics

GST Rate (Indicative)

Cobalt and its products under HSN 8105 typically fall under the 18% GST slab. However, specific classifications for intermediate products, articles, or waste/scrap might vary. Always verify the applicable GST rate on the official CBIC portal before finalizing any transaction.

Related HSN Codes

  • HSN 8101: Tungsten and articles thereof, including waste and scrap
  • HSN 8102: Molybdenum and articles thereof, including waste and scrap
  • HSN 8103: Aluminium and articles thereof, including waste and scrap
  • HSN 8104: Other metals, cermets, and articles thereof – Tin and articles thereof
  • HSN 8107: Cadmium and articles thereof, including waste and scrap
  • HSN 8108: Titanium and articles thereof, including waste and scrap
  • HSN 8109: Zirconium and articles thereof, including waste and scrap

Related on MetaleMart

Frequently Asked Questions about HSN 8105

What are the key differentiators for classifying products under HSN 8105 in India?

For cobalt mattes and intermediate products, specific purity levels and forms (e.g., powder, granules) are critical. For articles, it means finished or semi-finished goods made from cobalt, excluding purely decorative items unless they have industrial function. Waste and scrap are defined by their cobalt content and form (e.g., turnings, filings, offcuts). Always check the specific sub-heading for detailed GST implications.

When would a cobalt alloy *not* be classified under HSN 8105?

HSN 8105 covers cobalt-based materials. If a product contains cobalt but is primarily classified under another chapter based on its main component or function (e.g., a battery cell), it would not fall under 8105. For instance, cobalt alloys where cobalt is not the predominant base metal might be classified elsewhere. Consulting the Customs Tariff Act and seeking expert advice is recommended for ambiguous cases.

Does MetaleMart offer products directly classified under HSN 8105?

HSN 8105 primarily deals with elemental cobalt, its alloys and intermediate metallurgical products. MetaleMart’s catalog focuses on common industrial metals like steel, aluminium, copper, etc., in standard mill shapes. While we do not directly trade cobalt mattes or pure cobalt articles in the forms mentioned in 8105, our diverse range of stainless steels, nickel alloys, and other materials are crucial inputs for industries that *do* utilize cobalt-containing products.

What kind of cobalt products are covered by HSN 8105, and what are the typical GST implications from a buyer's perspective?

HSN 8105 includes cobalt mattes, intermediate products, pure cobalt, cobalt articles, and waste/scrap. Within MetaleMart's scope, you might find high-nickel alloys or specialized stainless steels that contain cobalt, used in demanding applications. However, direct trading of cobalt mattes or pure cobalt metal falls outside our typical B2B industrial metals catalog. Refer to dedicated chemical metal suppliers for pure cobalt. Typical GST is 18% on most base metals and articles, but verification is essential.