TaxTMI 
TaxTMI 
TaxTMI 
2024 (2) TMI 1353
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....ave 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 import trading of glass products. 2.1 The Applicant submitt....
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....nd 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, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7005 10 - Non-wired glass, having an absorbent, reflecting or non-reflecting layer: 7005 10 10 --- Tinted 7005 10 90 ....
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....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 made during the personal hearing, the comments furnished by the Centre and State Tax Authorities and perused the documents filed by the Applicant. 6.2 In terms of Section 97(2) of the CGST/TNGST Act, questions on which advance ruling is sought under the Act, falls within the scope of Section 97(2) (a) of the CGST/TNGST Act, 2017, and therefore the applicati....
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....(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. 8520077 dated 19.10.2018. Now, the point of consideration before us is that whether the layer of tin present in the float glass will satisfy the requirement as an absorbent layer, reflecting or non-reflecting. 6.6 At this juncture, it is pertinent to see the explanatory notes given in the Harmonised System of Nomenclature(HSN) for the chapter 7005, which is reproduced under: "7005: This heading covers float glass in sheets. Its raw materials are melted in a ....
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....e 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 accepted as we find that, tin is not used in float glass process with the specific objective of providing any absorbent, reflecting or non-reflecting layer. It is evident that the presence of tin is by default and on account of manufacturing process and not by design or intended to add a layer with any of the properties such as absorption or reflection or non-reflection. Thus the tin layer is incidental to the manufacturing process of float glass and is not done specifically for an intended purpose/use. 6....