Classification of light green float glass upheld under Chapter 70 as layered non-wired glass, with customs exemption available.

Light green float glass was treated as non-wired glass having an absorbent, reflecting or non-reflecting layer under CTI 7005 10 10, because the test reports and the assessee's earlier classification order recorded a tin layer on one side and an absorbent layer within Chapter 70 Note 2(c). The later Board circular did not disturb that settled classification, especially where the Department had accepted the earlier order and subsequent assessments followed the same view. On that basis, the glass was not classifiable as coloured throughout the mass under CTI 7005 21 10, and exemption under Notification No. 46/2011-Cus. dated 01.06.2011 was available.

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Issues: Whether Light Green Float Glass imported by the assessee was classifiable under CTI 7005 10 10 as non-wired glass having an absorbent, reflecting or non-reflecting layer, or under CTI 7005 21 10 as glass coloured throughout the mass, and whether the exemption under Notification No. 46/2011-Cus. dated 01.06.2011 was available.

Analysis: The tariff structure of Chapter 70 distinguishes non-wired glass having an absorbent, reflecting or non-reflecting layer from other non-wired glass coloured throughout the mass. The earlier classification order in the assessee's own case, based on the test reports, had concluded that the goods had a tin layer on one side and therefore satisfied the condition in Note 2(c) of Chapter 70. That order had been accepted by the Department, and the subsequent assessment and appellate orders followed the same view. The later Board circular could not unsettle the position already concluded on classification, particularly when the test reports continued to record the presence of a tin side and an absorbent layer.

Conclusion: The goods were correctly classifiable under CTI 7005 10 10, not under CTI 7005 21 10, and the exemption under Notification No. 46/2011-Cus. dated 01.06.2011 followed.

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