Effective rates of duty for specified glass products of Chapter 70 - 38/94 - Central Excise - Tariff

Effective rates of duty for specified glass products of Chapter 70

Notification No. 38/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed, and falling under the Chapter Nos., heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

TABLE

S. No.	Chapter, heading No. or sub-heading No.	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	7007.10	All goods	10% ad valorem
2.	7007.90	All goods manufactured by the automatic process	30% ad valorem
3.	70 or 94	Glass globes and glass chimneys for lamps and lanterns, and glass founts for kerosene wick lamps	Nil
4.	70.11	Flint buttons	Nil
5.	7012.10	All goods	Nil
6.	7013.10	All goods	Nil
7.	70.01 to 70.15	All goods other than goods specified against S. Nos. 1 to 6 above	20% ad valorem

Explanation. - For the purposes of this notification, the expression 'automatic process' means any process of manufacture of glass and glassware other than the following, namely: -

(i) wherein a manually operated press is used by manufacturers having pot furnaces and not using power in or in relation to any process of the manufacture of such glassware;

(ii) wherein molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used; or

(iii) mouth-blown process.