https://www.taxtmi.com/caselaws?id=304679 Clear float glass with an absorbent layer is treated as non-wired glass with a microscopically thin coating under Chapter 70 notes, so it falls under Heading 70.05 and sub-heading 7005 10 90. The preferential duty benefit under Notification No. 46/2011-Cus. is available only where the prescribed conditions are met, including proof of origin for eligible ASEAN imports. The ruling also notes that the availability of the concession depends on compliance with the notification requirements in each import instance. en-us Fri, 24 Sep 2021 00:00:00 +0530 Fri, 14 Oct 2022 20:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304679 Clear float glass with an absorbent layer is treated as non-wired glass with a microscopically thin coating under Chapter 70 notes, so it falls under Heading 70.05 and sub-heading 7005 10 90. The preferential duty benefit under Notification No. 46/2011-Cus. is available only where the prescribed conditions are met, including proof of origin for eligible ASEAN imports. The ruling also notes that the availability of the concession depends on compliance with the notification requirements in each import instance. Case-Laws Customs Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304679