Excise exemptions for glassware: specified items receive conditional nil or ad valorem duty rates under the tariff scheme. The notification exempts specified Chapter 70 glass and glassware from excise duty in excess of amounts calculated at tabled rates, subject to entry-specific conditions. It lists items eligible for nil duty where conditions apply (e.g., unfinished inners for vacuum flasks with prescribed transfer procedures; ampoules and vials made from duty-paid glass; yarn and glass fabrics; intra-factory use for further manufacture). It prescribes ad valorem rates for products made by semi-automatic, mouth-blown, and manually operated press or pot-furnace processes, and conditions tied to manufacturing methods and compliance with Central Excise Rules procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemptions for glassware: specified items receive conditional nil or ad valorem duty rates under the tariff scheme.
The notification exempts specified Chapter 70 glass and glassware from excise duty in excess of amounts calculated at tabled rates, subject to entry-specific conditions. It lists items eligible for nil duty where conditions apply (e.g., unfinished inners for vacuum flasks with prescribed transfer procedures; ampoules and vials made from duty-paid glass; yarn and glass fabrics; intra-factory use for further manufacture). It prescribes ad valorem rates for products made by semi-automatic, mouth-blown, and manually operated press or pot-furnace processes, and conditions tied to manufacturing methods and compliance with Central Excise Rules procedures.
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