https://www.taxtmi.com/caselaws?id=463692 Clear Float Glass imported from Malaysia was held classifiable under tariff item 70051090 because heading 7005, read with Chapter Note 2(c) to Chapter 70, covers non-wired glass with a microscopically thin absorbent, reflecting or non-reflecting layer, and the tin layer on the glass satisfied that description. On that classification, the benefit of Sl. No. 934 of Notification No. 46/2011-Cus was available, subject to the origin documentation relied on for the imports. The extended period of limitation was not invocable because the record showed a bona fide classification dispute and no positive suppression or wilful misstatement, so confiscation, redemption fine and penalties could not survive. en-us Wed, 24 Jul 2024 00:00:00 +0530 Thu, 11 Sep 2025 17:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463692 Clear Float Glass imported from Malaysia was held classifiable under tariff item 70051090 because heading 7005, read with Chapter Note 2(c) to Chapter 70, covers non-wired glass with a microscopically thin absorbent, reflecting or non-reflecting layer, and the tin layer on the glass satisfied that description. On that classification, the benefit of Sl. No. 934 of Notification No. 46/2011-Cus was available, subject to the origin documentation relied on for the imports. The extended period of limitation was not invocable because the record showed a bona fide classification dispute and no positive suppression or wilful misstatement, so confiscation, redemption fine and penalties could not survive. Case-Laws Customs Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463692