https://www.taxtmi.com/caselaws?id=793995 Customs classification under the Customs Tariff Act prevails over the tariff code stated in a PTA Certificate of Origin, which is relevant only to origin and not to statutory classification. On the stated facts, Clear Float Glass with a microscopic tin layer was treated as classifiable under CTH 7005 10 90 under Chapter Note 2(c) of Chapter 70, supporting eligibility for Notification No. 46/2011-Cus. Once that classification was accepted, the differential duty demand collapsed and the connected confiscation, redemption fine, penalty and interest were unsustainable because they were consequential to the disputed classification and no misdeclaration was established. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793995 Customs classification under the Customs Tariff Act prevails over the tariff code stated in a PTA Certificate of Origin, which is relevant only to origin and not to statutory classification. On the stated facts, Clear Float Glass with a microscopic tin layer was treated as classifiable under CTH 7005 10 90 under Chapter Note 2(c) of Chapter 70, supporting eligibility for Notification No. 46/2011-Cus. Once that classification was accepted, the differential duty demand collapsed and the connected confiscation, redemption fine, penalty and interest were unsustainable because they were consequential to the disputed classification and no misdeclaration was established. Case-Laws Customs Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793995