https://www.taxtmi.com/highlights?id=98995 Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained. en-us Tue, 21 Apr 2026 17:32:56 +0530 Tue, 21 Apr 2026 17:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98995 Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained. Highlights Customs Tue, 21 Apr 2026 17:32:56 +0530 https://www.taxtmi.com/highlights?id=98995