TaxTMI 
TaxTMI 
2021 (9) TMI 1433
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....hile AAR on 10-6-2020, but a ruling on the said application had not been given. 2. Subsequently, on the appointment of the Customs Authorities for Advance Rulings (CAAR, in short) at New Delhi and Mumbai w.e.f. 4-1-2021, the aforementioned application has been transferred to the CAAR, Mumbai. On scrutiny of the said transferred application by the Secretary to the CAAR. Mumbai, it appeared that the time limit of three months as provided under the statute was already over when the application was actually received in the secretariat of the CAAR, Mumbai, and therefore, a communication was sent to the applicant to re-submit the application as envisaged under sub-regulation (1) of Regulation 6 of the Customs Authority for Advance Rulings R....
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....glasses having an absorbent layer and the sub-headings 7005 21 to 7005 29 deals with non-wired glasses which do not have an absorbent layer. Therefore, the more appropriate classification is 7005 10 90. The applicant further submitted that domestic manufacturers of identical products classify the goods under CTH 7005 10 90. It is stated that the identical product was imported through the port of Nhava Sheva from Malaysia and after ascertaining that the product had an absorbent layer, customs accepted the importer's classification under sub-heading 7005 10 90. It is also submitted that majority of the imports into India of float glass having absorbent layer have been classified under sub-heading 7005 10 90 as evident from the import data col....
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....of float glass and copy of a letter from MITI, Malaysia mentioning the non-receipt of any advance ruling confirming correct HS code to be used for export of clear float glass to India. 7. The issue for which the subject advance rulings have been sought can be summarized as :- (i) Classification of Clear Float Glass having absorbent layer (ii) Eligibility of exemption Notification No. 46/2011-Cus., dated 1-6-2011. The notes to Chapter 70 (Glass and glassware) provide that - 1. this chapter........... 2. For the purposes of headings 7003, 7004 and 7005 : (a) glass is not regarded as "worked" by reason of any process it has undergone before annea....
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....and chemical properties of the glass. The molten glass leaves the furnace and is fed on to a float bath of molten metal. On the float bath, the glass acquires the flatness of a liquid pool and later retains the smooth finish of liquid surfaces. Before it reaches the end of the bath, it is cooled to a temperature at which it is hard enough to be passed over rollers without being marked or distorted. From the float bath the glass moves through an annealing lehr, at the end of which it is cooled and can be cut. This glass is not surface ground or polished: it is perfectly flat as a result of the manufacturing process. 8. Notification No. 46/2011-Cus., dated 1-6-2011 prescribes the effective rate of duty for specified goods imported from ....
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....1-2020 seeks to impose definitive anti-dumping duty on Clear Float Glass, falling under Chapter 70 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from Malaysia and imported into India. The designated authority has recommended imposition of definitive anti-dumping duty on the imports of subject goods, originating in or exported from the subject country and imported into India, in order to remove injury to the domestic industry. 10. I have considered all the materials placed before me for the subject goods. I have gone through the submissions made by the applicant during personal hearing. In the absence of any comment from the jurisdictional Principal Commissioner/Commissioner of Customs,....