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Chapter
70

Glass and glassware

Chapter Notes

1

This Chapter does not cover :


(a) goods of heading 3207 (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 of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547 ;

(d)front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;

(e) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;

(f) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90 ;

(g) lamps or luminaires and lighting fittings, illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, or parts thereof of heading 9405;

(h) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(ij) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

[HS2022 Changes in this chapter w.e.f. 1 Jan 2022 by Finance Act, 2021 - Note 1 amended]

2

For the purposes of headings 7003, 7004 and 7005 :

(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 microscopically 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 7006 remain classified in that heading whether or not they have the character of articles.

4

 For the purposes of heading 7019, the expression ―glass wool means:

(a) mineral wools with a silica (SiO2 ) content not less than 60% by weight ;

(b) mineral wools with a silica (SiO2 ) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3 ) content exceeding 2% by weight . Mineral wools which do not comply with the above specifications fall in heading 6806.

5

Throughout this Schedule, the expression ― glass includes fused quartz and other fused silica.

Chapter Sub-Heading Notes

1

For the purposes of tariff items 7013 22 00, 7013 33 00, 7013 41 00 and 7013 91 00, the expression ― lead crystal means only glass having a minimum lead monoxide (PbO) content by weight of 24%.

[In Sub-heading Note, for the figures "7013 91", the figures "7013 91 00" substituted  by Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019]


Basic Duty Exemption

* Glass for Solar see heading 8502

* Glass for Optical Fibres see heading 9001


Tariff Items

Heading Sub Heading Item No. Dash Description Unit BCD BCD Effective IGST SWS
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
7001 7001 00 7001 00 10 --- Cullet and other waste and scrap of glass kg. 0.05
7001 7001 00 7001 00 20 --- Enamel glass in the mass kg. 0.1
7001 7001 00 7001 00 90 --- Other kg. 0.1
7002 GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING 7018), RODS OR TUBES, UNWORKED
7002 7002 10 00 - Balls kg. 0.1
7002 7002 20 - Rods :
7002 7002 20 7002 20 10 --- Enamel glass rods kg. 0.1
7002 7002 20 7002 20 90 --- Other kg. 0.1
7002 7002 31 00 -- Of fused quartz or other fused silica kg. 0.1
7002 7002 32 00 -- Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C kg. 0.1
7002 7002 39 00 -- Other kg. 0.1
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
7003 7003 12 -- Coloured throughout the mass (body-tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer :
7003 7003 12 7003 12 10 --- Tinted m2 0.1
7003 7003 12 7003 12 90 --- Other m2 0.1
7003 7003 19 -- Other :
7003 7003 19 7003 19 10 --- Tinted m2 0.1
7003 7003 19 7003 19 90 --- Other m2 0.1
7003 7003 20 - Wired sheets :
7003 7003 20 7003 20 10 --- Tinted m2 0.1
7003 7003 20 7003 20 90 --- Other m2 0.1
7003 7003 30 - Profiles :
7003 7003 30 7003 30 10 --- Tinted m2 0.1
7003 7003 30 7003 30 90 --- Other m2 0.1
7004 DRAWN GLASS AND BLOWN GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED
7004 7004 20 - Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer :
7004 7004 20 7004 20 11 ---- Tinted m2 0.1
7004 7004 20 7004 20 19 ---- Other m2 0.1
7004 7004 20 7004 20 91 ---- Tinted m2 0.1
7004 7004 20 7004 20 99 ---- Other m2 0.1
7004 7004 90 - Other glass :
7004 7004 90 7004 90 11 ---- Tinted m2 0.1
7004 7004 90 7004 90 19 ---- Other m2 0.1
7004 7004 90 7004 90 91 ---- Tinted m2 0.1
7004 7004 90 7004 90 99 ---- Other m2 0.1
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 7005 10 - Non-wired glass, having an absorbent, reflecting or non-reflecting layer :
7005 7005 10 7005 10 10 --- Tinted m2 0.1
7005 7005 10 7005 10 90 --- Other m2 0.1
7005 7005 21 -- Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground :
7005 7005 21 7005 21 10 --- Tinted m2 0.1
7005 7005 21 7005 21 90 --- Other m2 0.1
7005 7005 29 -- Other :
7005 7005 29 7005 29 10 --- Tinted m2 0.1
7005 7005 29 7005 29 90 --- Other m2 0.1
7005 7005 30 - Wired glass :
7005 7005 30 7005 30 10 --- Tinted m2 0.1
7005 7005 30 7005 30 90 --- Other m2 0.1
7006 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with
7006 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials kg. 0.1
7007 SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED) OR LAMINATED GLASS
7007 7007 11 00 -- Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels kg. 0.15
7007 7007 19 00 -- Other m2 0.15
7007 7007 21 -- Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels :
7007 7007 21 7007 21 10 --- Bullet proof glass kg. 0.15
7007 7007 21 7007 21 90 --- Other kg. 0.15
7007 7007 29 00 -- Other m2 0.15
7008 MULTIPLE-WALLED INSULATING UNITS OF GLASS
7008 7008 00 - Multiple-walled insulating units of glass :
7008 7008 00 7008 00 10 --- Glazed glass, double walled kg. 0.1
7008 7008 00 7008 00 20 --- Glazed glass, multiple walled kg. 0.1
7008 7008 00 7008 00 90 --- Other kg. 0.1
7009 GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING REAR-VIEW MIRRORS
7009 7009 10 - Rear-view mirrors for vehicles :
7009 7009 10 7009 10 10 --- Prismatic rear-view mirror for vehicles kg. 0.15
7009 7009 10 7009 10 90 --- Other kg. 0.15
7009 7009 91 00 -- Unframed kg. 0.15
7009 7009 92 00 -- Framed kg. 0.15
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 7010 10 00 - Ampoules kg. 0.1
7010 7010 20 00 - Stoppers, lids and other closures kg. 0.1
7010 7010 90 00 - Other kg. 0.1
7011 GLASS ENVELOPES (INCLUDING BULBS AND TUBES), OPEN, AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR ELECTRIC LAMPS AND LIGHT SOURCES, CATHODE-RAY TUBES OR THE LIKE
7011 7011 10 - For electric lighting :
7011 7011 10 7011 10 10 --- Glass envelopes for fluorescent lamps kg. 0.1
7011 7011 10 7011 10 20 --- Glass envelopes for filament lamps kg. 0.1
7011 7011 10 7011 10 90 --- Other kg. 0.1
7011 7011 20 00 - For cathode-ray tubes kg. 0.1
7011 7011 90 - Other :
7011 7011 90 7011 90 10 --- Glass envelopes for electronic valves kg. 0.1
7011 7011 90 7011 90 90 --- Other kg. 0.1
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 7013 10 00 - Of glass-ceramics kg. 0.2
7013 7013 22 00 -- Of lead crystal kg. 0.2
7013 7013 28 00 -- Other kg. 0.2
7013 7013 33 00 -- Of lead crystal kg. 0.2
7013 7013 37 00 -- Other kg. 0.2
7013 7013 41 00 -- Of lead crystal kg. 0.2
7013 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. 0.2
7013 7013 49 00 -- Other kg. 0.2
7013 7013 91 00 -- Of lead crystal kg. 0.2
7013 7013 99 00 -- Other kg. 0.2
7014 SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF GLASS (OTHER THAN THOSE OF HEADING 7015), NOT OPTICALLY WORKED
7014 7014 00 - Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked :
7014 7014 00 7014 00 10 --- Signalling glassware kg. 0.1
7014 7014 00 7014 00 20 --- Optical elements kg. 0.1
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 7015 10 - Glasses for corrective spectacles :
7015 7015 10 7015 10 10 --- Ophthalmic rough blanks kg. 0.05
7015 7015 10 7015 10 20 --- Flint button kg. 0.1
7015 7015 10 7015 10 90 --- Other kg. 0.1
7015 7015 90 - Other :
7015 7015 90 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. 0.1
7015 7015 90 7015 90 20 --- Glass for sun glasses kg. 0.1
7015 7015 90 7015 90 90 --- Other kg. 0.1
7016 PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES AND OTHER ARTICLES OF PRESSED OR MOULDEDGLASS, WHETHER OR NOT WIRED, OF A KIND USEDFOR 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 7016 10 00 - Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes kg. 0.1
7016 7016 90 00 - Other kg. 0.1
7017 LABORATORY, HYGIENIC OR PHARMACEUTICAL GLASSWARE, WHETHER OR NOT GRADUATED OR CALIBRATED
7017 7017 10 00 - Of fused quartz or other fused silica kg. 0.1
7017 7017 20 00 - Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C kg. 0.1
7017 7017 90 - Other :
7017 7017 90 7017 90 10 --- Graduated or calibrated laboratory glassware kg. 0.1
7017 7017 90 7017 90 20 --- Pharmaceutical glassware kg. 0.1
7017 7017 90 7017 90 30 --- Hygienic glassware kg. 0.1
7017 7017 90 7017 90 90 --- Other kg. 0.1
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 7018 10 - Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares :
7018 7018 10 7018 10 10 --- Bangles kg. 0.1
7018 7018 10 7018 10 20 --- Beads kg. 0.2
7018 7018 10 7018 10 90 --- Other kg. 0.1
7018 7018 20 00 - Glass microspheres not exceeding 1 mm in diameter kg. 0.1
7018 7018 90 - Other :
7018 7018 90 7018 90 10 --- Glass statues kg. 0.1
7018 7018 90 7018 90 90 --- Other kg. 0.1
7019 GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, ROVINGS, WOVEN FABRICS)
7019 7019 11 00 -- Chopped strands, of a length of not more than 50 mm kg. 0.1
7019 7019 12 00 -- Rovings kg. 0.1
7019 7019 13 00 -- Other yarn, slivers kg. 0.1
7019 7019 14 00 -- Mechanically bonded mats kg. 0.1
7019 7019 15 00 -- Chemically bonded mats kg. 0.1
7019 7019 19 00 -- Other kg. 0.1
7019 7019 61 00 -- Closed woven fabrics of rovings kg. 0.1
7019 7019 62 00 -- Other closed fabrics of rovings kg. 0.1
7019 7019 63 00 -- Closed woven fabrics, plain weave, of yarns, not coated or laminated kg. 0.1
7019 7019 64 00 -- Closed woven fabrics, plain weave, of yarns, coated or laminated kg. 0.1
7019 7019 65 00 -- Open woven fabrics of a width not exceeding 30cm kg. 0.1
7019 7019 66 00 -- Open woven fabrics of a width exceeding 30 cm kg. 0.1
7019 7019 69 00 -- Other kg. 0.1
7019 7019 71 00 -- Veils (thin sheets) kg. 0.1
7019 7019 72 00 -- Other closed fabrics kg. 0.1
7019 7019 73 00 -- Other open fabrics kg. 0.1
7019 7019 80 00 - Glass wool and articles of glass wool kg. 0.1
7019 7019 90 00 - Other kg. 0.1
7020 OTHER ARTICLES OF GLASS
7020 7020 00 Other articles of glass:
7020 7020 00 7020 00 11 ---- Globes for lamps and lanterns kg. 0.1
7020 7020 00 7020 00 12 ---- Founts for kerosene wick lamps kg. 0.1
7020 7020 00 7020 00 19 ---- Other kg. 0.1
7020 7020 00 7020 00 21 ---- For lamps and lanterns kg. 0.1
7020 7020 00 7020 00 29 ---- Other kg. 0.1
7020 7020 00 7020 00 90 --- Other kg. 0.1
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