https://www.taxtmi.com/caselaws?id=445594 Clear float glass with an inherent microscopic tin layer on one side is treated as non-wired glass having an absorbent layer under Heading 7005 10 90, because Chapter Note 2(c) recognises a microscopically thin metal or chemical coating that affects light transmission or reflection. The material and test reports were said to support that characterisation, and the goods were not shown to be tinted, wired, or otherwise classifiable under Heading 7005 29 90. Once that classification was accepted, the exemption linked to Serial No. 934(I) of Notification No. 046/2011-CUS dated 01.06.2011 became available on the same factual basis. en-us Fri, 03 Nov 2023 00:00:00 +0530 Mon, 20 Apr 2026 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445594 Clear float glass with an inherent microscopic tin layer on one side is treated as non-wired glass having an absorbent layer under Heading 7005 10 90, because Chapter Note 2(c) recognises a microscopically thin metal or chemical coating that affects light transmission or reflection. The material and test reports were said to support that characterisation, and the goods were not shown to be tinted, wired, or otherwise classifiable under Heading 7005 29 90. Once that classification was accepted, the exemption linked to Serial No. 934(I) of Notification No. 046/2011-CUS dated 01.06.2011 became available on the same factual basis. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445594