Self-assessment and glass classification under customs law: microscopically thin tin layer supported heading 7005 1090 and exemption eligibility.

An importer may challenge its own self-assessment and duty paid under protest when the department disputes the declared classification, because self-assessment remains an appealable assessment order and there is no estoppel against statute in fiscal matters. Clear float glass with a microscopically thin tin layer was held classifiable under heading 7005 1090, as the tariff description and chapter note cover a non-wired glass product with an absorbent, reflecting or non-reflecting layer. The country-of-origin code in the certificate could not override the correct tariff classification or the exemption entitlement under Notification No. 46/2011-Cus.

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Issues: (i) Whether an importer can challenge its own self-assessment and payment made under protest when the department denies the declared classification; and (ii) whether clear float glass with a microscopically thin tin layer is classifiable under heading 7005 1090 and entitled to the benefit of Notification No. 46/2011-Cus.

Issue (i): Whether an importer can challenge its own self-assessment and payment made under protest when the department denies the declared classification

Analysis: The right to levy and collect duty must flow from law, and excess duty cannot be retained merely because the importer initially self-assessed differently. Self-assessment remains an appealable assessment order, and payment under protest can be invoked to protect the importer's right to contest classification and duty liability. There is no estoppel against statute in fiscal matters, and collection by consent cannot override the charging mandate.

Conclusion: The objection to maintainability based on self-assessment was rejected, and the importer was held entitled to challenge the assessment.

Issue (ii): Whether clear float glass with a microscopically thin tin layer is classifiable under heading 7005 1090 and entitled to the benefit of Notification No. 46/2011-Cus.

Analysis: Classification turned on the tariff entry for non-wired glass having an absorbent, reflecting or non-reflecting layer and the chapter note defining such layer as a microscopically thin coating. The test reports and manufacturing process showed the presence of a thin tin layer which answered that description, and there was no legal basis to require the layer to be on any particular side of the glass. In view of the consistent coordinate bench decisions, the product was held to fall under heading 7005 1090, and the country-of-origin code mentioned in the certificate could not by itself defeat the otherwise applicable tariff classification or exemption.

Conclusion: The goods were held classifiable under heading 7005 1090 and eligible for the exemption under Notification No. 46/2011-Cus, so the denial of benefit was unsustainable.

Final Conclusion: The appeals succeeded, the impugned orders were set aside, and consequential relief followed in accordance with law.

Ratio Decidendi: For classification under heading 7005 1090, a clear float glass need only have a microscopically thin absorbent, reflecting or non-reflecting layer, and a country-of-origin code or an erroneous self-assessment cannot override the correct tariff classification determined under the Customs law.

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