CHAPTER 70
GLASS AND GLASSWARE
Notes:
1. This Chapter does not cover:
(a) Goods of heading No. 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b) Articles of Chapter 71 (for example/ imitation jewellery);
(c) Optical fibre cables, electrical insulators or fittings of insulating material (Chapter 85);
(d) Optical fibres optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
(e) Lamps and lighting fittings (other than glass shells, glass globes and glass chimneys for lamps and lanterns), illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof of Chapter 94;
(f) Toys, games and sports requisites, Christmas tree ornaments or other articles, etc., of Chapter 95 (excluding glass eyes without mechanism for dolls or for other articles of Chapter 95); or
(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of heading No. 70.02 :
(a) Glass is not regarded as "worked" by reason of any process it has undergone before annealing;
(b) Cutting to shape does not affect the classification of glass in sheets;
(c) The expression 'absorbent, reflecting or non-reflecting layer' means a micro-scopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example/ infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading No. 70.03 remain classified in that heading whether or not they have the character of articles.
4. For the purposes of heading No. 70.14, the expression 'glass wool' means:
(a) Mineral wools with a silica (Si02) content not less than 60 per cent by weight;
(b) Mineral wools with a silica (Si02) content less than 60 per cent but with an alkaline oxide (K20 or Na2O) content exceeding 5 per cent by weight or boric oxide (B2O3) content exceeding 2 per cent by weight.
Mineral wools which do not comply with the above specifications fall in heading No. 68.03.
5. Throughout this Schedule, the expression 'glass' includes fused quartz and other fused silica.
6. In relation to products
of heading Nos. 70.06, 70.07, 70.08, 70.10, 70.13 and 70.15, the process of
printing, decorating or ornamenting shall amount to "manufacture".
|
HeadingNo. |
Sub-headingNo. |
Description of goods |
Rateof duty |
|
(1) |
(2) |
(3) |
(4) |
|
70.01 |
|
Cullet and other waste and scrap of glass; glass in the mass; glass in balls (other than microspheres of heading No. 70.13); rods or tubes, unworked |
|
|
|
7001.10 |
- Cullet and other waste and scrap of glass |
16% |
|
|
7001.90 |
- Glass in the mass; glass in balls (other than microspheres of heading No. 70.13); rods or tubes, unworked |
16% |
|
70.02 |
|
Cast glass and rolled glass, in sheets or profiles, drawn glass and blown glass, in sheets, float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
|
|
|
7002.10 |
- Tinted |
16% |
|
|
7002.20 |
- Not tinted |
16% |
|
70.03 |
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 |
16% |
|
70.04 |
|
Safety glass, consisting of toughened (tempered) or laminated glass |
|
|
|
7004.10 |
- Toughened (tempered) safety glass |
16% |
|
|
7004.20 |
- Laminated safety glass |
16% |
|
70.05 |
7005.00 |
Multiple-walled insulating units of glass |
16% |
|
70.06 |
|
Glass mirrors, whether or not framed, including rear-view mirrors |
|
|
|
7006.10 |
- Rear-view mirrors for vehicles |
16% |
|
|
7006.90 |
- Other |
16% |
|
70.07 |
|
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass |
|
|
|
7007.10 |
- Ampoules and vials for injectibles |
16% |
|
|
7007.90 |
- Other |
16% 1 |
|
70.08 |
|
Glass envelopes (including bulbs, shells and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like |
|
|
|
7008.10 |
- For electric lighting bulbs and fluorescent lighting tubes |
16% |
|
|
7008.20 |
- For television picture tubes |
16% |
|
|
7008.90 |
-Other |
16% |
|
70.09 |
7009.00 |
Glass inners for vacuum flasks or for other vacuum vessels |
16% |
|
70.10 |
|
Glass shells, glass globes and chimneys for lamps and lanterns |
|
|
|
|
- Glass shells, glass globes and glass founts : |
|
|
|
7010.11 |
-- Globes for lamps and lanterns |
Nil |
|
|
7010.12 |
-- Founts for kerosene wick lamps |
Nil |
|
|
7010.19 |
-- Other |
16% |
|
|
|
- Glass chimneys: |
|
|
|
7010.21 |
-- For lamps and lanterns |
Nil |
|
|
7010.29 |
-- Other |
16% |
|
70.11 |
|
Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses |
|
|
|
7011.10 |
- Glasses for corrective spectacles and flint buttons |
16% |
|
|
7011.90 |
-Other |
16% |
|
70.12 |
|
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated |
|
|
|
7012.10 |
- Laboratory glassware |
16% |
|
|
7012.90 |
- Other glassware |
16% |
|
70.13 |
|
Glass beads, glass bangles, imitation pearls, imitation precious or semi-precious stones and similar glass small-wares and goods thereof other than imitation jewellery; glass microspheres not exceeding 1 millimetre in diametre |
|
|
|
7013.10 |
- Glass beads and glass bangles |
Nil |
|
|
7013.90 |
-Other |
16% |
|
70.14 |
7014.00 |
Glass fibres (including glass wool and glass filaments) and articles thereof (for example, yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish |
16% |
|
70.15 |
7015.00 |
Other articles of glass including those of a kind used for table, kitchen, office, indoor decoration or similar purposes (other than that of heading No. 70.07 or 70.13) |
16% |
 |