https://www.taxtmi.com/caselaws?id=751178 The AAAR Tamil Nadu ruled that clear float glass should be classified under CTH 7005 29 90 rather than CTH 7005 10 90 under the Customs Tariff Act, 1975. The authority determined that while the glass contains a tin layer on one side that fluoresces under UV illumination, this is inherent to the float glass production process and not an applied coating constituting an "absorbent layer." The classification was supported by the country of origin certificate from Malaysia changing its classification code from 7005 10 90 to 7005 29 90, indicating conscious correction of previous anomaly. en-us Tue, 26 Mar 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751178 The AAAR Tamil Nadu ruled that clear float glass should be classified under CTH 7005 29 90 rather than CTH 7005 10 90 under the Customs Tariff Act, 1975. The authority determined that while the glass contains a tin layer on one side that fluoresces under UV illumination, this is inherent to the float glass production process and not an applied coating constituting an "absorbent layer." The classification was supported by the country of origin certificate from Malaysia changing its classification code from 7005 10 90 to 7005 29 90, indicating conscious correction of previous anomaly. Case-Laws GST Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751178