https://www.taxtmi.com/caselaws?id=757645 Clear Float Glass imported from Malaysia was treated as classifiable under CTH 70051090 because the laboratory reports and Chapter Note 2(c) showed a microscopically thin tin layer, bringing the goods within the specific heading for non-wired glass with an absorbent, reflecting or non-reflecting layer; the residual heading 70052990 was not preferred, and Notification No. 46/2011-Cus remained available. The extended limitation under Section 28(4) of the Customs Act was not invocable because the imports had been provisionally assessed, the department already knew the classification position, and there was no suppression or wilful misstatement. The demand and all consequential confiscation, redemption fine and penalties were set aside. en-us Wed, 21 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757645 Clear Float Glass imported from Malaysia was treated as classifiable under CTH 70051090 because the laboratory reports and Chapter Note 2(c) showed a microscopically thin tin layer, bringing the goods within the specific heading for non-wired glass with an absorbent, reflecting or non-reflecting layer; the residual heading 70052990 was not preferred, and Notification No. 46/2011-Cus remained available. The extended limitation under Section 28(4) of the Customs Act was not invocable because the imports had been provisionally assessed, the department already knew the classification position, and there was no suppression or wilful misstatement. The demand and all consequential confiscation, redemption fine and penalties were set aside. Case-Laws Customs Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757645