https://www.taxtmi.com/caselaws?id=463705 Clear float glass with a microscopically thin tin layer was held classifiable under CTH 70051090 as non-wired glass having an absorbent, reflecting or non-reflecting layer, rather than the residuary CTH 70052990. On that classification, the exemption under Sl. No. 934 of Notification No. 46/2011-Cus became available, and the recorded Malaysian origin and supporting certificate satisfied the origin requirement. The dispute was treated as a tariff-interpretation issue, so absent positive suppression, fraud, collusion or wilful misstatement, the extended limitation period could not be invoked; the confiscation, redemption fine and penalties were therefore unsustainable. en-us Tue, 23 Jul 2024 00:00:00 +0530 Sat, 29 Nov 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463705 Clear float glass with a microscopically thin tin layer was held classifiable under CTH 70051090 as non-wired glass having an absorbent, reflecting or non-reflecting layer, rather than the residuary CTH 70052990. On that classification, the exemption under Sl. No. 934 of Notification No. 46/2011-Cus became available, and the recorded Malaysian origin and supporting certificate satisfied the origin requirement. The dispute was treated as a tariff-interpretation issue, so absent positive suppression, fraud, collusion or wilful misstatement, the extended limitation period could not be invoked; the confiscation, redemption fine and penalties were therefore unsustainable. Case-Laws Customs Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463705