Classification of Watch Crystals (glasses) - Clarification regarding - Central Excise - 1/91-CX.4

Classification of Watch Crystals (glasses) - Clarification regarding Circular No. 1/91-CX.4 Dated 1-1-1991 [From F. No. 132/5/90-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Classification of Watch Crystals (glasses) - Clarification regarding. Doubts have been raised regarding correct classification of Watch Crystals (glasses) whether under sub-heading 7011.90 as "clock or watch glass and similar glasses" or under sub-heading 9114.00 as "other clock or watch parts". 2. These goods are manufactured from Mineral Crystal Blanks which is first lapped to get required thickness with the help of Aluminium Oxide. Thereafter, it is subjected to grinding with help of diamond embedded wheel to obtain required profile viz. rounds, squares or any other shape. This is further lapped with circumpowder to bring the smoothness on the surface. Thereafter the glass is subjected to heat treatment so as to obtain proper hardness. The product so obtained is finished by polishing to watch crystals (glasses). The end use of such crystals (glasses) is in watches for covering the same. 3. The issue was discussed in the 3rd North Zone Tariff-cum-General Conference held at Delhi on the 30th November, and 1st December, 1990. The Conference took note of Explanatory Notes under Heading No. 70.15 of HSN (Corresponding to 70.11 of Central Excise Tariff Act, 1985) covered glass curved bent, hollowed or the like of any shape or size with or without parallel faces used as clock or watch glass and recommended the classification of such watch crystals (glasses) under sub-heading 7011.90 (7015 of HSN). 4. The above recommendation has been accepted by Board and accordingly it is clarified that watch crystals (glasses) will merit classification under sub-heading 7011.90 of Central Excise Tariff Act, 1985. 5. Field formations and Trade interests may be informed accordingly.