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CESTAT adjudicated a customs classification dispute involving Clear Float Glass. The tribunal determined the imported goods should be classified under CTH 7005 1090, consistent with prior precedent in a similar case involving the same company. The ruling affirmed the appellant's entitlement to Free Trade Agreement (FTA) benefits under Notification No. 46/2011-Cus, subject to regulatory compliance. The tribunal rejected the revenue's classification under CTH 7005 2990 and invalidated the extended period for duty and penalty demands. Consequently, the appeal was allowed, establishing the correct tariff heading and preserving the appellant's customs duty benefits.
CESTAT adjudicated a customs classification dispute involving Clear Float Glass. The tribunal determined the imported goods should be classified under CTH 7005 1090, consistent with prior precedent in a similar case involving the same company. The ruling affirmed the appellant's entitlement to Free Trade Agreement (FTA) benefits under Notification No. 46/2011-Cus, subject to regulatory compliance. The tribunal rejected the revenue's classification under CTH 7005 2990 and invalidated the extended period for duty and penalty demands. Consequently, the appeal was allowed, establishing the correct tariff heading and preserving the appellant's customs duty benefits.
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