https://www.taxtmi.com/caselaws?id=463626 Clear Float Glass with a microscopically thin tin layer on one side was held to satisfy Chapter Note 2(c) to Chapter 70 and was classifiable under CTH 70051090, not CTH 70052990. On that basis, the preferential benefit under Notification No. 46/2011-Cus was upheld, and the Country-of-Origin Certificate could not displace Indian tariff classification merely because it mentioned a different HSN code. The extended limitation period was also found inapplicable because the dispute was one of classification, with no suppression or wilful misdeclaration; consequently, confiscation, redemption fine and penalties were not sustainable. en-us Thu, 18 Jul 2024 00:00:00 +0530 Mon, 08 Sep 2025 18:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463626 Clear Float Glass with a microscopically thin tin layer on one side was held to satisfy Chapter Note 2(c) to Chapter 70 and was classifiable under CTH 70051090, not CTH 70052990. On that basis, the preferential benefit under Notification No. 46/2011-Cus was upheld, and the Country-of-Origin Certificate could not displace Indian tariff classification merely because it mentioned a different HSN code. The extended limitation period was also found inapplicable because the dispute was one of classification, with no suppression or wilful misdeclaration; consequently, confiscation, redemption fine and penalties were not sustainable. Case-Laws Customs Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463626