https://www.taxtmi.com/caselaws?id=768915 Clear float glass with a microscopically thin tin layer functioning as an absorbent or non-reflective coating falls under Tariff Item 7005 1090 rather than the residual Tariff Item 7005 2990, because Chapter 70 Note 2(c) treats such a layer as a qualifying coating and the specific entry prevails unless excluded. On that classification, the exemption under Notification No. 46/2011-Cus was available, subject to its conditions. The commentary also notes that the side on which the layer appears is not decisive for classification, and that residual tariff entries apply only after the specific entry is ruled out. en-us Tue, 17 Dec 2024 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768915 Clear float glass with a microscopically thin tin layer functioning as an absorbent or non-reflective coating falls under Tariff Item 7005 1090 rather than the residual Tariff Item 7005 2990, because Chapter 70 Note 2(c) treats such a layer as a qualifying coating and the specific entry prevails unless excluded. On that classification, the exemption under Notification No. 46/2011-Cus was available, subject to its conditions. The commentary also notes that the side on which the layer appears is not decisive for classification, and that residual tariff entries apply only after the specific entry is ruled out. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768915