https://www.taxtmi.com/caselaws?id=778197 An importer may challenge its own self-assessment and duty paid under protest when the department disputes the declared classification, because self-assessment remains an appealable assessment order and there is no estoppel against statute in fiscal matters. Clear float glass with a microscopically thin tin layer was held classifiable under heading 7005 1090, as the tariff description and chapter note cover a non-wired glass product with an absorbent, reflecting or non-reflecting layer. The country-of-origin code in the certificate could not override the correct tariff classification or the exemption entitlement under Notification No. 46/2011-Cus. en-us Tue, 02 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778197 An importer may challenge its own self-assessment and duty paid under protest when the department disputes the declared classification, because self-assessment remains an appealable assessment order and there is no estoppel against statute in fiscal matters. Clear float glass with a microscopically thin tin layer was held classifiable under heading 7005 1090, as the tariff description and chapter note cover a non-wired glass product with an absorbent, reflecting or non-reflecting layer. The country-of-origin code in the certificate could not override the correct tariff classification or the exemption entitlement under Notification No. 46/2011-Cus. Case-Laws Customs Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778197