https://www.taxtmi.com/caselaws?id=780292 Clear float glass with an absorbent tin layer is treated as float glass under heading 7005 1090 because Heading 7005 covers glass having an absorbent, reflecting or non-reflecting layer. The fact that the layer arises during manufacture does not alter its classification if expert material confirms its absorbent, non-reflective character. On that basis, reclassification to heading 7005 2990 is not supported, and the corresponding denial of exemption under Sl. No. 934 of Notification No. 46/2011-Cus dated 01.06.2011 cannot be sustained. The demand of differential duty, interest, and penalty was accordingly set aside. en-us Thu, 18 Sep 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780292 Clear float glass with an absorbent tin layer is treated as float glass under heading 7005 1090 because Heading 7005 covers glass having an absorbent, reflecting or non-reflecting layer. The fact that the layer arises during manufacture does not alter its classification if expert material confirms its absorbent, non-reflective character. On that basis, reclassification to heading 7005 2990 is not supported, and the corresponding denial of exemption under Sl. No. 934 of Notification No. 46/2011-Cus dated 01.06.2011 cannot be sustained. The demand of differential duty, interest, and penalty was accordingly set aside. Case-Laws Customs Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780292