https://www.taxtmi.com/caselaws?id=463728 Float glass is classifiable under CTH 70051090 where test reports show an absorbent or non-reflective tin layer on one side, because Chapter Note 2(c) to Chapter 70 treats float glass with such a layer as falling within heading 7005; no separate coating process or particular side of application is required. On that classification, the goods also qualified for the FTA concession under Sl. No. 934 of Notification No. 46/2011-Cus, since the tariff entry condition and origin evidence supporting preferential treatment were satisfied. The denial of exemption was therefore unsustainable, and consequential relief followed. en-us Wed, 09 Apr 2025 00:00:00 +0530 Sat, 13 Sep 2025 14:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463728 Float glass is classifiable under CTH 70051090 where test reports show an absorbent or non-reflective tin layer on one side, because Chapter Note 2(c) to Chapter 70 treats float glass with such a layer as falling within heading 7005; no separate coating process or particular side of application is required. On that classification, the goods also qualified for the FTA concession under Sl. No. 934 of Notification No. 46/2011-Cus, since the tariff entry condition and origin evidence supporting preferential treatment were satisfied. The denial of exemption was therefore unsustainable, and consequential relief followed. Case-Laws Customs Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463728