Clear float glass classification turns on microscopic tin layer treatment as absorbent-layer glass, supporting exemption eligibility.

Clear float glass with an inherent microscopic tin layer on one side is treated as non-wired glass having an absorbent layer under Heading 7005 10 90, because Chapter Note 2(c) recognises a microscopically thin metal or chemical coating that affects light transmission or reflection. The material and test reports were said to support that characterisation, and the goods were not shown to be tinted, wired, or otherwise classifiable under Heading 7005 29 90. Once that classification was accepted, the exemption linked to Serial No. 934(I) of Notification No. 046/2011-CUS dated 01.06.2011 became available on the same factual basis.

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Issues: (i) Whether clear float glass imported by the appellant was correctly classifiable under Heading 7005 10 90 as glass having an absorbent layer, or under Heading 7005 29 90 as other non-wired glass; (ii) whether the appellant was entitled to the benefit of Serial No. 934(I) of Notification No. 046/2011-CUS dated 01.06.2011.

Issue (i): Whether clear float glass imported by the appellant was correctly classifiable under Heading 7005 10 90 as glass having an absorbent layer, or under Heading 7005 29 90 as other non-wired glass.

Analysis: The tariff scheme for Heading 7005 distinguishes non-wired glass having an absorbent, reflecting or non-reflecting layer from other non-wired glass. Chapter Note 2(c) of Chapter 70 defines such layer as a microscopically thin coating of metal or chemical compound which affects light transmission or reflection. On the facts, the glass was clear float glass manufactured through a float process in which tin is inherently present on one side. The material on record, including the test reports and the manufacturing process, showed a microscopic tin layer on one side of the glass, which satisfied the statutory description of an absorbent layer. The record did not establish that the goods were tinted, wired, or otherwise falling in Heading 7005 29 90.

Conclusion: The clear float glass was correctly classifiable under Heading 7005 10 90 and not under Heading 7005 29 90.

Issue (ii): Whether the appellant was entitled to the benefit of Serial No. 934(I) of Notification No. 046/2011-CUS dated 01.06.2011.

Analysis: The exemption under the notification was linked to the proper classification of the imported goods. Once the goods were held to fall under Heading 7005 10 90, the statutory condition for claiming the exemption stood satisfied. The materials on record also supported acceptance of the benefit in the facts of the case.

Conclusion: The appellant was entitled to the benefit of Serial No. 934(I) of Notification No. 046/2011-CUS dated 01.06.2011.

Final Conclusion: The classification adopted by the department was unsustainable, the appellant's declared classification was accepted, and the consequential exemption benefit followed.

Ratio Decidendi: Where the tariff entry and chapter note recognize a microscopically thin metallic layer as an absorbent layer, clear float glass with an inherent tin layer on one side falls under the specific heading for non-wired glass having such a layer.

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