Float glass classification under heading 7005 turned on the presence of an absorbent or non-reflective layer, securing FTA exemption.

Float glass is classifiable under CTH 70051090 where test reports show an absorbent or non-reflective tin layer on one side, because Chapter Note 2(c) to Chapter 70 treats float glass with such a layer as falling within heading 7005; no separate coating process or particular side of application is required. On that classification, the goods also qualified for the FTA concession under Sl. No. 934 of Notification No. 46/2011-Cus, since the tariff entry condition and origin evidence supporting preferential treatment were satisfied. The denial of exemption was therefore unsustainable, and consequential relief followed.

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Issues: (i) Whether Clear Float Glass imported by the appellant was correctly classifiable under CTH 70051090 or CTH 70052990. (ii) Whether the appellant was entitled to the FTA benefit under Sl. No. 934 of Notification No. 46/2011-Cus dated 01.06.2011.

Issue (i): Whether Clear Float Glass imported by the appellant was correctly classifiable under CTH 70051090 or CTH 70052990.

Analysis: The tariff entry for heading 7005, read with Chapter Note 2(c) to Chapter 70, covers float glass having an absorbent, reflecting or non-reflecting layer. The record included test reports from the notified laboratory showing a tin layer on one side of the glass, described as absorbent and non-reflective under UV illumination. The classification dispute turned on whether the presence of such layer satisfied the tariff description, and the reasoning followed earlier coordinate-bench and advance ruling decisions holding that no separate coating process or a particular side of the glass is prescribed by the tariff.

Conclusion: The imported goods were correctly classifiable under CTH 70051090 and not under CTH 70052990.

Issue (ii): Whether the appellant was entitled to the FTA benefit under Sl. No. 934 of Notification No. 46/2011-Cus dated 01.06.2011.

Analysis: The notification benefit was linked to the goods falling under the qualifying tariff entry and to proof of origin under the preferential trade agreement framework. Once the goods were held classifiable under CTH 70051090 and the country-of-origin evidence was accepted as relevant for the concession claim, the denial of exemption could not stand.

Conclusion: The appellant was entitled to the benefit of Sl. No. 934 of Notification No. 46/2011-Cus dated 01.06.2011.

Final Conclusion: The impugned orders were unsustainable and the appeals succeeded, with consequential relief.

Ratio Decidendi: For classification under heading 7005, the decisive factor is whether the glass has an absorbent, reflecting or non-reflecting layer as described by Chapter Note 2(c), and not the country-of-origin description or the absence of a separately identifiable coating process.

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