https://www.taxtmi.com/caselaws?id=765979 Light green float glass was treated as non-wired glass having an absorbent, reflecting or non-reflecting layer under CTI 7005 10 10, because the test reports and the assessee's earlier classification order recorded a tin layer on one side and an absorbent layer within Chapter 70 Note 2(c). The later Board circular did not disturb that settled classification, especially where the Department had accepted the earlier order and subsequent assessments followed the same view. On that basis, the glass was not classifiable as coloured throughout the mass under CTI 7005 21 10, and exemption under Notification No. 46/2011-Cus. dated 01.06.2011 was available. en-us Mon, 10 Feb 2025 00:00:00 +0530 Fri, 14 Feb 2025 08:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765979 Light green float glass was treated as non-wired glass having an absorbent, reflecting or non-reflecting layer under CTI 7005 10 10, because the test reports and the assessee's earlier classification order recorded a tin layer on one side and an absorbent layer within Chapter 70 Note 2(c). The later Board circular did not disturb that settled classification, especially where the Department had accepted the earlier order and subsequent assessments followed the same view. On that basis, the glass was not classifiable as coloured throughout the mass under CTI 7005 21 10, and exemption under Notification No. 46/2011-Cus. dated 01.06.2011 was available. Case-Laws Customs Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765979