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Regarding Central Excise - Determination of thickness of Laminated Safety
Glass - Doubts
Circular
No. 13 dated 3rd
February 1994
Laminated
Safety Glass falling under heading No. 7004.20 is chargeable to concessional
rate of duty @ Rs. 31.50 per mm. thickness or part thereof per Sq. mt. in terms
of S.No. 4 of Notification No. 68/87 dated 1.3.87 as amended.
2.
Representations have been received that different practices have been
adopted for determination of thickness of laminated safety glass. It has been
represented that the Board had issued a Circular No. 3/85 dated 22nd January,
1985 relating to determination of thickness of sheet glass. In this circular it
was clarified that the method for determination of thickness of sheet glass. In
this circular it was clarified that the method for determination of thickness of
sheet glass as prescribed in ISI (IS: 2835-1977) should be applied. the present
request is that in the case of laminated safety glass the method for
determination of thickness should also be as prescribed in ISI. The board has
accepted the request and the method for determination of thickness of laminated
safety glass as mentioned in ISI is given below for application.
3.
In ISI (IS:2553 - Part I 1990, Para 5.1.2, it has been mentioned that the
thickness of safety glass shall be measured in accordance with the method
prescribed in para 5.1 and Annex. B of IS: 2835 - 1987 which is given below: -
Apparatus - Screw Callipers - with an
accuracy of 0.01 mm. Marking of points - Divide the rectangular sheet into 4
equal segments as shown in Fig. Measure the thickness of the glass sheet using
screw callipers at all the four points 1,2,3 and 4 as show in Fig. The
individual thickness at patch of the four points shall be within the range of
nominal thickness.
Direction of Dral
All dimensions in millimetres. Fig.
Determination of Thickness.
4.
In terms of para 5.3.1 of IS: 2553 Part I: 1990 laminated safety glass
shall be of thickness as specified in the Table:
|
S.
No.
|
Nominal
Thickness (mm)
|
Range
of Thickness (mm)
|
Dimensional
Tolerance on cut size (L&W) (mm)
|
|
1.
|
3.5
|
3.1
to 3.7
|
2.5
|
|
2.
|
4.0
|
4.0
to 4.8
|
2.5
|
|
3.
|
5.0
|
5.0
to 5.8
|
2.5
|
|
4.
|
6.0
|
6.0
to 6.8
|
2.5
|
|
5.
|
8.0
|
8.0
to 8.8
|
3.0
|
|
6.
|
10.0
|
9.8
to 11.0
|
3.5
|
From
the above table it is clear that if the range of thickness of glass is between 6
mm then the nominal thickness should be 6 mm.
5.
In terms of para 5.3.1.1 of IS: 2553 Part I: 1990 if agreed between the
purchaser and the supplier, nominal thickness of safety glass, other than those
specified in Table may also be supplied. In such cases the range of thickness
shall be those which are applicable to immediately lower thickness, as specified
in Table.
6.
The above method is also applicable to Toughened Safety Glass. For
further details ISI (IS: 2553 Part I: 1990) literature may be referred to.
Disputes relating to determination of thickness of laminated safety glass, if
any, may be decided accordingly.
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