https://www.taxtmi.com/caselaws?id=752890 Clear float glass with a thin tin layer was analysed under Chapter 70, with the Tribunal's reasoning turning on whether the layer answered the Chapter Note definition of an absorbent, reflecting or non-reflecting coating. On that basis, the goods were treated as classifiable under tariff item 70051090 rather than 70052990, bringing them within the scope of the relevant exemption entry, subject to origin conditions. The dispute also addressed limitation: because the department had earlier finalised provisional assessments on the same test reports and there was no material of suppression or wilful misdeclaration, the extended period could not be invoked. Demand, penalty, redemption fine and confiscation were therefore unsustainable. en-us Wed, 27 Mar 2024 00:00:00 +0530 Mon, 20 May 2024 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752890 Clear float glass with a thin tin layer was analysed under Chapter 70, with the Tribunal's reasoning turning on whether the layer answered the Chapter Note definition of an absorbent, reflecting or non-reflecting coating. On that basis, the goods were treated as classifiable under tariff item 70051090 rather than 70052990, bringing them within the scope of the relevant exemption entry, subject to origin conditions. The dispute also addressed limitation: because the department had earlier finalised provisional assessments on the same test reports and there was no material of suppression or wilful misdeclaration, the extended period could not be invoked. Demand, penalty, redemption fine and confiscation were therefore unsustainable. Case-Laws Customs Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752890