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of The case pertains to the classification of imported Clear Float Glass (CFG) from Malaysia under the Customs Tariff Heading (CTH) 7005 1090 or 7005 2990, and its eligibility for exemption under Notification No. 46/2011-Cus. The appellant was alleged to have willfully misclassified CFG under CTH 7005 1090 to avail undue FTA benefit, resulting in short levy of customs duty. The Tribunal held that CFG is appropriately classifiable under CTH 7005 1090, making it eligible for exemption under the said Notification. The invocation of the extended period of limitation and imposition of penalties were found unsustainable as the appellant did not suppress or misdeclare any facts. The Tribunal set aside the Order-in-Original, allowing the appeal.
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