https://www.taxtmi.com/caselaws?id=313499 The Customs Authority for Advance Rulings, Mumbai ruled that clear float glass should be classified under CTI 7005 2990 rather than 7005 1090 as claimed by the applicant. The Authority determined that the natural tin layer present on float glass from the manufacturing process does not constitute an absorbent, reflecting, or non-reflecting layer requiring classification under 7005 10. Since the glass lacks coating processes and is not body-tinted or surface-worked, it falls under the "Others" category 7005 29. Consequently, the goods are ineligible for duty exemption under notification 46/2011-Customs, which covers items classified under 70010020 to 70051090. en-us Tue, 03 Oct 2023 00:00:00 +0530 Wed, 17 Apr 2024 20:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313499 The Customs Authority for Advance Rulings, Mumbai ruled that clear float glass should be classified under CTI 7005 2990 rather than 7005 1090 as claimed by the applicant. The Authority determined that the natural tin layer present on float glass from the manufacturing process does not constitute an absorbent, reflecting, or non-reflecting layer requiring classification under 7005 10. Since the glass lacks coating processes and is not body-tinted or surface-worked, it falls under the "Others" category 7005 29. Consequently, the goods are ineligible for duty exemption under notification 46/2011-Customs, which covers items classified under 70010020 to 70051090. Case-Laws Customs Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313499