Chapter 70 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of article

Unit Rate of duty
  Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)
7001

CULLET AND OTHER WASTE AND SCRAP OF GLASS, EXCLUDING GLASS FROM CATHODE RAY TUBES OR OTHER ACTIVATED GLASS OF HEADING 8549; GLASS IN THE MASS

 old[Cullet and other waste and scrap of glass; glass in the mass]

       
7001 00

-Cullet and other waste and scrap of glass; excluding glass from cathode ray tubes or other activated glass of heading 8549; glass in the mass:

old[Cullet and other waste and scrap of glass; glass in the mass :]

       
7001 00 10 -- Cullet and other waste and scrap of glass Kg. 10% - BCD: 5%
BCD: 20% concession on specified countries
IGST: 5%
7001 00 20 -- Enamel glass in the mass Kg. 10% - IGST: 5%
7001 00 90 -- Other Kg. 10% - IGST: 5%
7002 Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked        
7002 10 00 - Balls Kg. 10% - IGST: 18%
7002 20 - Rods :        
7002 20 10 -- Enamel glass rods Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%
7002 20 90 -- Other Kg. 10% - IGST: 18%
  - Tubes :        
7002 31 00 -- Of fused quartz or other fused silica Kg. 10% - BCD: 20% concession on specified countries
IGST:
18%
7002 32 00 -- Of other glass having a linear coefficient of expansion not exceeding 5x10 -6 per Kelvin within a temperature range of 0o C  to 300oC Kg. 10% - IGST: 18%
7002 39 00 -- Other Kg. 10% - IGST: 18%
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent reflecting or non reflecting layer, but not otherwise worked        
  - Non wired sheets :        
7003 12 - Coloured throughout the mass (body-tinted), opacified, flashed or having an absorbent reflecting or non reflecting layer ;        
7003 12 10 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7003 12 90 -- Other m2 10% - ADD: See Notification
IGST:
18%
7003 19 -- Other :        
7003 19 10 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7003 19 90 -- Other m2 10% - ADD: See Notification
IGST:
18%
7003 20 - Wired sheets :        
7003 20 10 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7003 20 90 -- Other m2 10% - ADD: See Notification
IGST:
18%
7003 30 - Profiles :        
7003 30 10 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7003 30 90 -- Other m2 10% - ADD: See Notification
IGST:
18%
7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked        
7004 20 - Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non reflecting layer :        
-- Window glass (sheet glass) :        
7004 20 11 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7004 20 19 -- Other m2 10% - ADD: See Notification
IGST:
18%
-- Other :        
7004 20 91 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7004 20 99 -- Other m2 10% - ADD: See Notification
IGST:
18%
7004 90 - Other glass :        
-- Window glass (sheet glass) :        
7004 90 11 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7004 90 19 -- Other m2 10% - ADD: See Notification
IGST:
18%
-- Other :        
7004 90 91 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7004 90 99 -- Other m2 10% - ADD: See Notification
IGST:
18%
7005 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        
7005 10 - Non wired glass, having an absorbent, reflecting or non reflecting layer :        
7005 10 10 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7005 10 90 -- Other m2 10% - ADD: See Notification
IGST:
18%
  - Other non wired glass :       ADD: See Notification
IGST:
18%
7005 21 -- Coloured throughout the “mass (body tinted), opacified, flashed or merely surface ground :        
7005 21 10 -- Tinted m2 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7005 21 90 -- Other m2 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7005 29 -- Other :        
7005 29 10 -- Tinted m2 10% - BCD: 80% concession on specified countries
ADD: See Notification
IGST:
18%
7005 29 90 -- Other m2 10% - BCD: 80% concession on specified countries
ADD: See Notification
IGST:
18%
7005 30 - Wired glass :        
7005 30 10 -- Tinted m2 10% - ADD: See Notification
IGST:
18%
7005 30 90 -- Other m2 10% - ADD: See Notification
IGST:
18%
7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials Kg. 10% - BCD: 20% concession on specified countries
IGST:
18%
7007 Safety glass, consisting of toughened (tempered) or laminated glass.        
  - Toughened (tempered) safety glass :        
7007 11 00 Of size and shape suitable for incorporation in vehicles, aircraft, sparecraft or vessels Kg. 1[15%]old[10%] - BCD: 10%
IGST: 18%
7007 19 00 -- Other m2 1[15%]old[10%] - BCD: 10%
BCD: 5% for specified countries
ADD: See Notification
CVD: See Notification

IGST: 18%
  - Laminated safety glass :        
7007 21 -- Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels :        
7007 21 10 -- Bullet proof glass Kg. 1[15%]old[10%] - BCD: 10%
IGST: 18%
7007 21 90 -- Other Kg. 1[15%]old[10%] - BCD: 10%
ADD: See Notification

IGST: 18%
7007 29 00 -- Other m2 1[15%]old[10%] - BCD: 10%
BCD: See Notifications for specified countries
IGST: 18%
7008 Multiple walled insulating units of glass        
7008 00 - Multiple walled insulating units of glass :        
7008 00 10 -- Glazed glass, double walled Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
7008 00 20 -- Glazed glass, multiple walled Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
7008 00 90 -- Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
7009 Glass mirrors, whether or not framed, including rear view mirrors        
7009 10 - Rear view mirrors for vehicles :        
7009 10 10 -- Prismatic rear-view mirror for vehicles Kg. 15% - ADD: See Notification
IGST:
18%
7009 10 90 -- Other Kg. 15% - BCD: 50% concession on specified countries
ADD: See Notification
IGST:
18%
  - Other :        
7009 91 00 -- Unframed Kg. 15% - ADD: See Notification
IGST:
18%
7009 92 00 -- Framed Kg. 15% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7010 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        
7010 10 00 - Ampoules Kg. 10% - BCD: NIL for specified countries
IGST:
18%
7010 20 00 - Stoppers, lids and other closures Kg. 10% - IGST: 18%
7010 90 00 - Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, with out fittings, for Electric lamps, and Light Sources old[electric lamps], cathode ray tubes or the like.        
7011 10 - For electric lighting :        
7011 10 10 -- Glass envelopes for fluorescent lamps Kg. 10% - BCD: NIL for specified countries
IGST:
18%
7011 10 20 -- Glass envelopes for filament lamps Kg. 10% - BCD: 20% concession on specified countries
IGST:
18%
7011 10 90 -- Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
7011 20 00 - For cathode ray tubes Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
7011 90 - Other :       IGST: 18%
7011 90 10 -- Glass envelopes for electronic valves Kg. 10% - IGST: 18%
7011 90 90 -- Other Kg. 10% - IGST: 18%
7012 00 00 Omitted * * *  
7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)

       
7013 10 00 Of glass-ceramics Kg. 20% - ADD: See Notification
IGST:
18%
Stemware drinking glasses, other than of glass-ceramics :        
7013 22 00 -- Of lead crystal Kg. 20% - ADD: See Notification
IGST:
18%
7013 28 00 -- Other Kg. 20% - ADD: See Notification
IGST:
18%
- Other drinking glasses,other than of glass-ceramics :        
7013 33 00 -- Of lead crystal Kg. 20% - ADD: See Notification
IGST:
18%
7013 37 00 -- Other Kg. 20% - ADD: See Notification
IGST:
18%
- Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics :

       
7013 41 00 -- Of lead crystal Kg. 20% - ADD: See Notification
IGST:
18%
7013 42 00 -- Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °C Kg. 20% - ADD: See Notification
IGST:
18%
7013 49 00 -- Other Kg. 20% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
- Other glassware :        
7013 91 00 -- Of lead crystal Kg. 20% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7013 99 00 -- Other Kg. 20% - ADD: See Notification
IGST:
18%
7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked        
7014 00 - Signalling glassware and optical elements of glass (other than those of heading 7015) ,not optically worked :        
7014 00 10 -- Signalling glassware Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%
7014 00 20 -- Optical elements Kg. 10% - IGST: 18%
7015 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        
7015 10 - Glasses for corrective spectacles :        
7015 10 10 -- Ophthalmic rough blanks Kg. 10% - BCD: 5%
ADD: See Notification
IGST: 12%
7015 10 20  -- Flint button Kg. 10% - BCD: 5%
ADD: See Notification
IGST:
12%
7015 10 90 -- Other Kg. 10% - BCD: 5%
ADD: See Notification
IGST:
12%
7015 90 - Other :        
7015 90 10 -- Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass  spheres and segments of spheres for the manufacture of such  glasses Kg. 10% - BCD: 5%
BCD: NIL for specified countries

ADD: See Notification
IGST:
18%
7015 90 20 -- Glass for sun glasses Kg. 10% - BCD: 5%
ADD: See Notification
IGST:
18%
7015 90 90 -- Other Kg. 10% - BCD: 5%
ADD: See Notification
IGST:
18%
7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms        
7016 10 00 - Glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes Kg. 10% - BCD: 20% concession on specified countries
ADD: See Notification
IGST:
18%
7016 90 00 - Other Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST:
18%
7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.        
7017 10 00 - Of fused quartz or other fused silica Kg. 10% - BCD: NIL
BCD: See Notifications for specified countries
IGST:
18%
7017 20 00 Of other glass having a linear coefficient of expansion not exceeding 5x10 -6 per Kelvin within a temperature range or 0o C  to 300o C   Kg. 10% - BCD: NIL for specified countries
IGST:
18%
7017 90 - Other :        
7017 90 10 -- Graduated or calibrated laboratory glassware Kg. 10% - IGST: 18%
7017 90 20 -- Pharmaceutical glassware Kg. 10% - IGST: 18%
7017 90 30 -- Hygienic glassware Kg. 10% - IGST: 18%
7017 90 90 -- Other Kg. 10% - BCD: 20% concession on specified countries
IGST:
18%
7018 Glass beads, imitation pearls, imitation precious or semi precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.        
7018 10 - Glass beads, imitation pearls, imitation precious or semi precious stones and similar glass smallwares :        
7018 10 10 -- Bangles Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST: See Extract
7018 10 20 -- Beads Kg. 20% - BCD: NIL for specified countries
ADD: See Notification
IGST: See Extract
7018 10 90 -- Other Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST: See Extract
7018 20 00 - Glass microspheres not exceeding 1mm in diameter Kg. 10% - BCD: 20% concession on specified countries
ADD: See Notification
IGST: See Extract
7018 90 - Other :        
7018 90 10 -- Glass statues Kg. 10% - BCD: 20% concession on specified countries
ADD: See Notification
IGST: See Extract
7018 90 90 -- Other Kg. 10% - BCD: 20% concession on specified countries
ADD: See Notification
IGST: See Extract
7019

GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, ROVINGS, WOVEN FABRICS)

       
  Slivers, rovings, yarn and chopped strands and mats thereof:        
7019 11 00 -- Chopped strands, of a length of not more than 50 mm Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 12 00 -- Rovings Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 13 00 -- Other yarn, slivers kg 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 14 00 --Mechanically bonded mats kg 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 15 00 --Chemically bonded mats kg 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 19 00 -- Other Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
-Mechanically bonded fabrics:        

7019 61 00

-- Closed woven fabrics of rovings Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 62 00 -- Other closed fabrics of rovings Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 63 00 --Closed woven fabrics, plain weave, of yarns, not coated or laminated Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 64 00 --Closed woven fabrics, plain weave, of yarns, coated or laminated Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 65 00 --Open woven fabrics of a width not exceeding 30cm Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 66 00 --Open woven fabrics of a width exceeding 30 cm Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 69 00 --Other Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST: 18%
  - Chemically bonded fabrics:        
7019 71 00 -- Veils (thin sheets) Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 72 00 -- Other closed fabrics Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 73 00 -- Other open fabrics Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 80 00 -Glass wool and articles of glass wool Kg. 10% - BCD: NIL for specified countries
ADD: See Notification

IGST: 18%
7019 90 00 -Other Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST: 18%
old[7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)        
  - Slivers, rovings, yarn and chopped strand :        
7019 11 00 -- Chopped strands, of a length of not more than 50 mm Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7019 12 00 -- Rovings Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7019 19 00 -- Other Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
- Thin sheets (voiles), webs, mats, mattress, boards and similar  non-woven products :        
7019 31 00 -- Mats Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7019 32 00 -- Thin sheets (voiles) Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7019 39 00 -- Other Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7019 40 00 - Woven fabrics of rovings Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
- Other woven fabrics :        
7019 51 00 -- Of a width not exceeding 30 cm Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7019 52 00 -- Of a width exceeding 30 cm, plain weave, weighing less than 250 g/sq.metre, of filaments measuring per single yarn not more than 136 tex Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7019 59 00 -- Other Kg. 10% - BCD: NIL for specified countries
ADD: See Notification
IGST:
18%
7019 90 -- Other :        
7019 90 10 -- Glass wool or glass fibre Kg. 10% - ADD: See Notification
IGST:
18%
7019 90 90 -- Other Kg. 10% - ADD: See Notification
IGST:
18%
]
7020 Other articles of glass        
7020 00 - Other articles of glass :       BCD: NIL

-- Glass shells, glass globes and glass founts :

       

7020 00 11

-- Globes for lamps and lanterns

Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST: See Extract

7020 00 12

-- Founts for kerosene wick lamps

Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST: See Extract

7020 00 19

-- Other

Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST: See Extract

-- Glass chimneys :

       

7020 00 21

-- For lamps and lanterns

Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST: See Extract

7020 00 29

-- Other Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST: See Extract
7020 00 90 -- Other Kg. 10% - BCD: See Notifications for specified countries
ADD: See Notification
IGST: See Extract

1. Substituted Vide:  Finance Act 2021

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.