Tribunal Rules Clear Float Glass Correctly Classified; Exemption Granted, No Extended Duty Period Due to No Misdeclaration.

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....The appeal pertains to the classification of imported Clear Float Glass (CFG) under the appropriate Customs Tariff Heading (CTH). The key issues addressed are: (1) Whether CFG should be classified under CTH 70051090 as declared by the Appellant or under CTH 7005 2990 as reclassified by the Department; (2) Whether the extended period for demand of differential duties and penalties is invokable. The Tribunal held that CFG is appropriately classifiable under CTH 7005 1090, eligible for exemption under Notification No. 46/2011-Cus, following previous orders on identical issues. Regarding the extended period, the Tribunal ruled in favor of the Appellant, stating that after finalization of assessments for over 5 years, the Department cannot invok.........