Tariff classification of clear float glass with a thin tin layer determines exemption eligibility under customs notification.

Clear float glass with a microscopically thin tin layer functioning as an absorbent or non-reflective coating falls under Tariff Item 7005 1090 rather than the residual Tariff Item 7005 2990, because Chapter 70 Note 2(c) treats such a layer as a qualifying coating and the specific entry prevails unless excluded. On that classification, the exemption under Notification No. 46/2011-Cus was available, subject to its conditions. The commentary also notes that the side on which the layer appears is not decisive for classification, and that residual tariff entries apply only after the specific entry is ruled out.

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Issues: (i) Whether the imported clear float glass was classifiable under Tariff Item 7005 1090 or Tariff Item 7005 2990. (ii) Whether the benefit of Notification No. 46/2011-Cus dated 01.06.2011 was available to the imported goods.

Issue (i): Whether the imported clear float glass was classifiable under Tariff Item 7005 1090 or Tariff Item 7005 2990.

Analysis: The classification turned on the language of Chapter 70, Note 2(c), which treats an absorbent, reflecting or non-reflecting layer as a microscopically thin coating of metal or a chemical compound. The record showed that the imported clear float glass had a thin tin layer on one side, and the test material and prior orders referred to that layer as absorbent and non-reflective. The reasoning also proceeded on the basis that the tariff entry does not require the layer to be on a particular side of the glass, and that a residual entry can apply only after the specific entry is excluded.

Conclusion: The goods were held classifiable under Tariff Item 7005 1090 and not under Tariff Item 7005 2990.

Issue (ii): Whether the benefit of Notification No. 46/2011-Cus dated 01.06.2011 was available to the imported goods.

Analysis: Once the goods were found to fall under Tariff Item 7005 1090, the corresponding exemption entry became applicable, subject to the conditions of the notification. The determination of eligibility thus followed from the accepted tariff classification and the factual position regarding the origin and description of the goods.

Conclusion: The benefit of Notification No. 46/2011-Cus was held available to the imported goods.

Final Conclusion: The impugned order was set aside and the appeal succeeded, with consequential relief as permissible in law.

Ratio Decidendi: Clear float glass having a microscopically thin tin layer that functions as an absorbent or non-reflective layer falls under the specific tariff entry for non-wired glass with such a layer, and the residual entry cannot be invoked unless the specific entry is excluded.

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