https://www.taxtmi.com/caselaws?id=450202 The AAR Tamil Nadu ruled on the classification of clear float glass imported by the applicant. The authority determined that the product is non-wired glass without any additional coating layers for absorption, reflection, or non-reflection properties. The tin layer present in float glass is incidental to the manufacturing process, not specifically designed for functional purposes. The glass does not qualify for classification under CTH 7005 10 or 7005 21. The appropriate classification is under CTH 7005 29 as "Others," with eight-digit level classification under CTH 7005 2910 for tinted glass and CTH 7005 2990 for non-tinted glass under the Customs Tariff Act, 1975. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450202 The AAR Tamil Nadu ruled on the classification of clear float glass imported by the applicant. The authority determined that the product is non-wired glass without any additional coating layers for absorption, reflection, or non-reflection properties. The tin layer present in float glass is incidental to the manufacturing process, not specifically designed for functional purposes. The glass does not qualify for classification under CTH 7005 10 or 7005 21. The appropriate classification is under CTH 7005 29 as "Others," with eight-digit level classification under CTH 7005 2910 for tinted glass and CTH 7005 2990 for non-tinted glass under the Customs Tariff Act, 1975. Case-Laws GST Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450202