Custom Tariff 2022-23 -Section 13 Chapter 70

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
7001	¹[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, excluding glass from cathode ray tubes or other activated glass of heading 8549; 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:
7001 00 10	-- Cullet and other waste and scrap of glass	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 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 0^o C to 300^oC	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.	15%	-	BCD: 10% IGST: 18%
7007 19 00	-- Other	m²	15%	-	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.	15%	-	BCD: 10% IGST: 18%
7007 21 90	-- Other	Kg.	15%	-	BCD: 10% ADD: See Notification IGST: 18%
7007 29 00	-- Other	m²	15%	-	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, 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^-6per 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.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: 12%
7015 10 20	-- Flint button	Kg.	10%	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: 12%
7015 10 90	-- Other	Kg.	10%	-	BCD: 5% upto 30/04/2022 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% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
7015 90 20	-- Glass for sun glasses	Kg.	10%	-	BCD: 5% upto 30/04/2022 ADD: See Notification IGST: 18%
7015 90 90	-- Other	Kg.	10%	-	BCD: 5% upto 30/04/2022 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 0^oC to 300^oC	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%
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

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.

1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)