https://www.taxtmi.com/caselaws?id=757642 Clear float glass was held classifiable under CTH 70051090 because Chapter Note 2(c) to Chapter 70 covers glass with a microscopically thin absorbent, reflecting or non-reflecting layer; the presence of a tin layer supported by test reports and manufacture was sufficient, and a separate conscious coating on one side was not required. On that classification, the exemption under Notification No. 46/2011-Cus was available on the facts. The extended limitation under Section 28(4) of the Customs Act was not justified because the dispute arose from a legal reclassification issue and audit objection, without positive suppression or wilful misdeclaration; the consequential demand, penalty, confiscation and redemption fine were unsustainable. en-us Tue, 23 Jul 2024 00:00:00 +0530 Thu, 29 Aug 2024 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757642 Clear float glass was held classifiable under CTH 70051090 because Chapter Note 2(c) to Chapter 70 covers glass with a microscopically thin absorbent, reflecting or non-reflecting layer; the presence of a tin layer supported by test reports and manufacture was sufficient, and a separate conscious coating on one side was not required. On that classification, the exemption under Notification No. 46/2011-Cus was available on the facts. The extended limitation under Section 28(4) of the Customs Act was not justified because the dispute arose from a legal reclassification issue and audit objection, without positive suppression or wilful misdeclaration; the consequential demand, penalty, confiscation and redemption fine were unsustainable. Case-Laws Customs Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757642