CESTAT allowed the appeal and set aside the impugned...

CESTAT allowed the appeal and set aside the impugned adjudication: imported clear float glass with an absorbent, non-reflecting layer is classifiable under CTH 7005 1090 and qualifies for the Nil BCD benefit under Sl. No. 934 of N/N. 46/2011. The Tribunal found the presence of an absorbent layer to be decisive irrespective of its mode of formation and relied on laboratory test evidence; reclassification to CTH 7005 2990 and application of Sl. No. 935(i) (5% BCD) were held unsustainable. Consequent demands for differential duty, interest and penalties were quashed. The appeal was allowed and the impugned order set aside.