Classification of float glass with an absorbent tin layer falls under heading 7005 1090, preserving exemption eligibility.

Clear float glass with an absorbent tin layer is treated as float glass under heading 7005 1090 because Heading 7005 covers glass having an absorbent, reflecting or non-reflecting layer. The fact that the layer arises during manufacture does not alter its classification if expert material confirms its absorbent, non-reflective character. On that basis, reclassification to heading 7005 2990 is not supported, and the corresponding denial of exemption under Sl. No. 934 of Notification No. 46/2011-Cus dated 01.06.2011 cannot be sustained. The demand of differential duty, interest, and penalty was accordingly set aside.

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Issues: Whether clear float glass having an absorbent layer, including a tin layer formed during manufacture, is classifiable under heading 7005 1090 and eligible for the benefit of Sl. No. 934 of Notification No. 46/2011-Cus dated 01.06.2011.

Analysis: Heading 7005 covers float glass and surface ground or polished glass in sheets, including glass having an absorbent, reflecting or non-reflecting layer. The imported goods were found to have an absorbent tin layer on one side, and the laboratory clarification supported that such layer constituted an absorbent and non-reflective layer. The fact that the layer arose in the manufacturing process did not alter its character for classification purposes. The reclassification under heading 7005 2990 was not supported by expert material, and the consequent denial of the exemption benefit could not be sustained.

Conclusion: The goods were correctly classifiable under heading 7005 1090 and were eligible for the exemption under Sl. No. 934 of Notification No. 46/2011-Cus dated 01.06.2011.

Final Conclusion: The demand of differential duty, interest, and penalty was set aside and the appeal succeeded with consequential relief.

Ratio Decidendi: For float glass, the presence of an absorbent tin layer is sufficient to attract classification under heading 7005 1090, and the origin of that layer in the manufacturing process does not change the classification.

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