Exemption to flat, toughened, laminated glass and glass mirrors
Notification No. 68/87-C.E.
Dated 1-3-1987
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 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.
THE TABLE
|
S. No. |
Sub-heading No. |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
01. |
(a) 7002.10 |
Cast glass and rolled glass, in sheets or profiles, drawn glass, blown glass, float glass and surface ground or polished glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked - Tinted. |
Rs. 3.75 per millimetre thickness or part thereof per square metre. |
|
|
(b) 7002.20 |
Cast glass and rolled glass, .n sheets or profiles, drawn glass, blown glass, float glass and surface ground or polished glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked - Not tinted |
Rs. 3.50 per millimetre thickness or part thereof per square metre. |
|
02. |
7003.00 |
Glass of heading No. 70.02 bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials |
Rs. 3.75 per millimetre thickness or part thereof per square metre. |
|
03. |
7004.10 |
Toughened (tempered) Safety Glass |
Rs. 25 per millimetre thickness or part thereof per square metre. |
|
04. |
7004.20 |
Laminated Safety Glass |
Rs. 30 per millimetre thickness or part thereof per square metre. |
|
05. |
7006.90 |
Glass mirrors |
Rs. 15 per millimetre thickness or part thereof per square metre. |
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