Glass and glassware - 52/86 - Central Excise - Tariff

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Glass and glassware

Notification No. 52/86-C.E

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 59/85-Central Excises, dated the 17th March, 1985, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed, and falling under the Heading or Sub-heading Nos. of Chapter 70 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, subject to the conditions, if any, laid down in the corresponding entry in Column (5) thereof.

(1)	(2)	(3)	(4)	(5)
1.	7013.90	Glass chattons	Nil	—
2.	7009.00	Unfinished glass inners.	Nil	If — (i) such unfinished glass inners are intended to be used in the manufacture of glass inners for vacuum flasks and other vacuum vessels falling under Sub-heading No. 9617.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and
				(ii) in respect of such use elsewhere than the factory of production of such unfinished glass inners, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
3.	70.07 7008.90 7011.90 7012.90 7013.90 7015.00	Glassware including table ware produced by semi-automatic process, that it 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 five per cent ad valorem.
4.	7013.90 and 7015.00	Tableware and articles for decoration, as are produced by the mouth blown process only.	Twenty five per cent ad valorem.
5.	70.07 7008.90 7011.90 7012.90 7013.90 7015.00	Glassware (other than that referred to in S. No. 4 above) which is produced by the mouth-blown process and glassware produced by manually operated process by manufacturers having tank furnaces.	Twenty five per cent ad valorem.
6.	70.01, 70.03, 70.05 to 70.07, 7008.90, 7011.90, 7012.90, 7013.90 and 70.15	Glass and glassware (other than flat glass, laboratory glassware, glass shells, glass globes and chimneys for lamps and lanterns, laminated glass and toughened glass, whether shaped or not) produced by manually operated press by manufacturers having pot furnaces and not using power in or in relation to any process of the manufacture of such glass and glassware.	Fifteen per cent ad valorem.
7.	7007.10	Glass ampoules, and glass vials, for injectables.	Nil	If such glass ampoules or glass vials, as the case may be, are made from glass in any form falling under the said Chapter 70 and on which the appropriate amount of duty of excise under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid.
8.	70.01 to 70.13 and 70.15	Glass and glassware.	Nil	If such glass and glassware are used within the factory of production for further manufacture of other glass and glassware falling under Heading Nos. 70.11 to 70.13 and 70.15.
9.	7014.00	Yarn spun wholly out of glass fibres (excluding continuous filament yarn), and glass fabrics.	Nil	—