TaxTMI 
TaxTMI 
2021 (11) TMI 1051
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....d. The petitioner is an importer of glass. It had classified its import under Entry 7005 10, i.e. 'non-wired glass, having an absorbent, reflecting or non-reflecting layer'. 3. By the impugned order however, it has been held that the goods imported by the petitioner would be covered by Entry 7005 21, which is 'other non-wired glass coloured through the mass (body tinted), opacified, flashed or merely surface ground'. 4. The precise contention of the Learned Senior Counsel is that the reports on which this finding was based did not accompany the notice. The second arguments raised by Learned Counsel is that the notice merely directed it to justify the classification, but did not mention any further consequences or that it wou....
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.... reflect different amount and types of light according to the needs and preferences of the customer. However, coloured throughout mass (body tinted) means that primary the colour was added [common colours include grey and bronze tints made from iron, cobalt [NiO & CoO] and selenium [ScO], green tints made with iron [Fe2o3], and blue tints made from cobalt and iron [CoO] during process of melting and later on before annealing various types of coating can be done. The colouring of float glass is not a layering of float glass. Here it is important to mention that no further work can be conducted in this chapter heading after annealing process of Glass. 4. On the basis of test reports and investigation, it appears that the importe....
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....our letter of personal hearing dated 2-7-2021 on the above cited subject, vide your letter dated 16-7-2021 and email dated 30-7-2021, we have been provided some justifications and test reports dated 21-5-2019. We have been once again called upon to justify our classification of subject goods under CTH 7005 10 10 on a hearing fixed on 4-8-2021. 2. As pointed out in our various communications in the past, the classification CTH 7005 10 10 issue was settled in our favour after detailed examination by the department. Further, vide our letter dated 30-7-2021, we prayed that a show cause notice may be issued duly supported by all investigation details specifically the different test reports available at all the ICD's where clearance....
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....ll the RUD's and Non-RUD's, hearings fixed by the department cannot be treated as an effective opportunity. As stated earlier, we would be happy to file a comprehensive reply within 30 days to justify the classification of the subject goods under CTH 7005 10 10, and thereafter appear for a personal hearing through our legal representative." 7. It would be seen that in the reply, the petitioner had only been making demands for documents and trying to give a legal colour to a purely factual aspect but did not even bother to state that in fact the material imported by them was not full body (other non-wired glass coloured through the mass (body tinted), opacified, flashed or merely surface ground) and covered by Entry 7005 21, or how i....