Effective rate of duty on glassware produced by semi-automatic process and specified tableware of glass - 067/88 - Central Excise - Tariff

Effective rate of duty on glassware produced by semi-automatic process and specified tableware of glass

Notification No. 67/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed, and falling under 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 under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), 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.	Heading No. or Sub-heading No.	Description of goods		Rate of duty
(1)	(2)	(3)		(4)
1.	70.07, 7008.90, 7011.90, 7012.90, 7013.90 & 70.15	Glassware produced by semi-automatic process, that is to say, where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used		Thirty per cent ad valorem.
2.	70.15	Tableware of glass (other than those of lead crystal), the following, namely :-
		(1)	jugs,
		(2)	cups,
		(3)	plates,
		(4)	drinking glasses, and bowls,
		(i)	produced by semi-automatic process, that is to say, where molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used	Twenty per cent ad valorem.
		(ii)	produced by mouth blown process	Twenty per cent ad valorem.
		(iii)	other	Twenty-five per cent ad valorem.

Explanation. - For the purposes of this notification, the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24 per cent.