Chapter 70
(Section XIII:- Articles of stone, plaster, cement, asbestos, mica or similar materials, ceramic products; glass and glass ware)

Notes:

1. This Chapter does not cover :
(a) Goods of heading No. 32.07 (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, electrical insulators or fittings of insulating material (Chapter 85);
(d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
(e) Lamps alld lighting fittings (other than glass shells, glass globes and glass chimneys for lamps and lanterns), illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof of Chapter 94;
(f) Toys, games and sports requisites, Christmas tree ornaments or other articles, etc., of Chapter 95 (excluding glass eyes without mechanism for dolls or for other articles of Chapter 95); or
(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.

2. For the purposes of heading No. 70.02 :
(a) Glass is not regarded as "worked " by reason of any process it has under-gone 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 whilesti1l allowing it to retain a degree of tr parency or translucency; or which prevents light from being reflected on the surface of the glass.

3. The products referred to in heading No. 70.03 remain classified in that heading whether or not they have the character of articles.

4. For the purposes of heading No. 70.14, the expression glass wool means :
(a) Mineral wools with a silica (SiO₂) content not less than 60 percent by weight;
(b ) Mineral wools with a silica (SiO₂) content less than 60 percent but with an alkaline oxide (K₂0 or Na₂0) content exceeding 5 percent by weight or boric oxide (B₂0₃) content exceeding 2 per cent by weight. Mineral wools which do not comply with the above specifications fall in heading No. 68.03.

5. Throughout this Schedule, the expressiol1 glass includes fused quartz and other fused silica.

6. In relation to products of heading Nos. 70.06, 70.07, 70.08, 70.10, 70.13 and 70.15, the process of printing, decorating or ornamenting shall amount to "manufacture" .