https://www.taxtmi.com/caselaws?id=310749 The Customs Authority for Advance Rulings, Mumbai classified clear float glass with absorbent layer under sub-heading 7005 1090 of the Customs Tariff Act, 1975. The AAR held that despite incorrect HS code mention in the Certificate of Origin, the goods remain eligible for exemption benefits under notification 46/2011-Cus if proper origin evidence is produced to customs authorities. The imports are subject to anti-dumping duty under notification 37/2020-Customs for goods from Malaysia, but exemption benefits under sr. no. 934 of notification 46/2011-Cus shall be extended upon compliance with origin verification requirements. en-us Tue, 10 May 2022 00:00:00 +0530 Sat, 11 Nov 2023 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310749 The Customs Authority for Advance Rulings, Mumbai classified clear float glass with absorbent layer under sub-heading 7005 1090 of the Customs Tariff Act, 1975. The AAR held that despite incorrect HS code mention in the Certificate of Origin, the goods remain eligible for exemption benefits under notification 46/2011-Cus if proper origin evidence is produced to customs authorities. The imports are subject to anti-dumping duty under notification 37/2020-Customs for goods from Malaysia, but exemption benefits under sr. no. 934 of notification 46/2011-Cus shall be extended upon compliance with origin verification requirements. Case-Laws Customs Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310749