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of <h1>Excise Duty on Glassware: 8% Rate Applies Under Sub-heading 7015.00, Superseding Previous 13% Rate.</h1> The circular addresses the applicable excise duty rates for glassware used for table and kitchen purposes, specifically under sub-heading No. 7015.00. It clarifies that a duty rate of 8% ad valorem applies to these goods, regardless of whether they are produced by a semi-automatic process, as per notification No. 5/97-Central Excise. This rate supersedes the 13% ad valorem duty listed in notification No. 4/97-Central Excise. To eliminate confusion, references to certain headings have been removed from notification No. 4/97-CE, as detailed in amending notification No. 14/97-CE. These changes are technical and clarificatory.
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