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2024 (2) TMI 1353
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....umstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of Section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. M/s Float Glass Centre, 130/447, Mint Street, Sowcarpet, Chennai 600079 (hereinafter referred to as The Applicant), a GST Registrant, is under the Administrative control of Centre and is engaged in impo....
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....t Glass', with an absorbent layer, which is fluorescent under UV illumination. • The subject goods are not wired, not tinted and not green in colour. • The classification of Float glass falls under Chapter 70051090 as seen below: • Domestic manufacturers of identical products such as M/s Saint Gobain classify the goods under CTH 7005 1090. • Majority of imports into India of Float Glass having an absorbent layer have been correctly classified under CTH 7005 1090 as evident from the data collected from the website Zauba and Planet exim. • They rely on the following case laws/Advance rulings:- • Commissioner(Appeals) order No.CC(A) CUS/D-II/ICD/PPG/861-863/2022-23 dated 20.07.2022 in the ease of M/s Asahi India Glass Ltd. • Advance Ruling No. CAAR/MUM/ARC/10/2022 dated 10.05.2022 passed by Customs Authority for Advance Ruling in the ease of M/s Suraj Construction. • Advance Ruling No. CAAR/MUM/ARC/36/2021 dated 24.09.2021 passed by Customs Authority for Advance Ruling in the case of M/s Chandrakala Associates. 7005 Float Glass and Surface Ground or Polished Glass, in sheets, ....
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.... lab certification and copies of earlier bill of entry. 5.2. The AR vide his letters dated 6.11.2023 & 07.11.2023 submitted copies of the following:- • Test report dated 04.02.2019 issued by the Central Glass & Ceramic Research Institute, Kolkata • Order-in-Appeal No. Seaport C. Cus. II No. 206-200/2023 dated 17.03.2023, against which the Applicant has filed an appeal before the Hon'ble CESTAT, Chennai; Bills of Entry No. 2700637 dated 01.10.2022, 2634726 dated 27.09.2023, 3027636 dated 25.10.2022 and 3103278 dated 31.10.2022 mentioned in the said OIA. • Local sales invoices issued by M/s Saint Gobain, showing that the subject goods are under the heading 7005 1090. They also stated that they rely on the decision of the Hon'ble CESTAT, Kolkata in the case of M/s Bagarecha Enterprises Ltd Vs Commissioner of Customs, Kolkata vide Order dated 03.11.2023, wherein it was held that the presence of tin layer on the clear float glass is sufficient to classify the same under the heading 7005 1090. DISCUSSION AND FINDINGS: 6.1. We have carefully considered the submissions made by the Applicant in their application, the additional submissions ....
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....face of the glass." 6.5 Firstly, the subject goods 'Float Glass' is wired or not wired glass has to be decided. From the product literature submitted, we find that no wire mesh is reinforced in the glass during the manufacturing process. Hence the subject goods is 'Non-wired Glass'. Coming to the next part of the description of the chapter heading 7005 10 i.e. absorbent, reflecting or non-reflecting layer, from the above chapter notes, in specific, under 2(c), we find that what is intended to be classified under the hearing 7005 10 is glass coated with an absorbent, reflecting or non-reflecting layer, ft is made clear, in this notes that the absorbent layer is a microscopically thin coating of metal or metal oxide which has to be applied during the manufacturing process itself to the glass before the process of annealing, so as to not regard the glass as worked upon, as stated in notes 2(a) above. The Applicant is of the view that tin layer is an absorbent layer, for which they rely on the test report dated 04.02.2019, which was given by Central Glass & Ceramic Research Institute, Kolkata, who presented their report on the samples of Clear Float Glass imported under B/E No. 8520....
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....ss. 6.6 We find that from the write-up submitted by the Applicant, the process of manufacture of Float Glass, which is elaborated in para 2.2 above, includes standard steps viz. molten glass flows through a tweel to the molten tin bath, then to lehr at the end of which it is cooled and can be cut; While floating through the molten tin, the glass under the works of gravity and surface tension becomes smooth and flat on both sides, one side of which is known as the tin side and the other side as the air side; Tin is suitable for the float glass process because it has a high specific gravity, is cohesive, is immiscible with molten glass, it remains in liquid state at 600 degree C and usage of tin gives the glass sheet uniform thickness and very flat surfaces. 6.7 Prom the above submissions made by the Applicant regarding the manufacturing process of Float Glass, we find that beyond the regular process of manufacture of float glass, no additional coating of any layer, as mentioned in the explanatory notes above, which would serve as an absorbent, reflecting or non-reflecting layer is carried out. The argument of the Applicant that tin layer is the absorbent layer, cannot be accep....
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....n respect of the subject issue. Prima facie, Advance Ruling extended to one applicant cannot be generalized and applied to all eases. As per Section 28J(1) of the Customs Act, 1962, such rulings are binding only on the Applicant and jurisdictional Commissioner in respect of that particular applicant. Hence, reliance placed by the Applicant on such rulings are of no avail. 6.11 Moreover, the Applicant has relied upon orders passed by Commissioner of Customs(Appeals). The subject matter in these orders are about goods imported by certain bills of entry. Though the issue is about classification of the product, 'Float Glass', these orders were issued for those particular goods that were imported by certain bills of entry. Hence the decision taken by Commissioner(Appeals) in these orders cannot be applied in general. The RTI relied upon by the Applicant is report showing the number of tests reports issued to Customs Department pertaining to testing of 'clear float glass' and Bill of entry-wise data is given. The other queries in the said RTI are related to the samples of product imported under those Bills of entry. We find that the said RTI can be of any support to the Applicant's cl....