2025 (9) TMI 206

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....eet Singh Makker, AOR, Mr. V C Bharathi, Adv., Mr. Navanjay Mahapatra, Adv., Mr. Ishaan Sharma, Adv., Ms. Munisha Anand, Adv., Mr. Mukul Singh, Adv.,   For the Respondent(s) Mr. V Lakshmikumaran, Adv., Ms. Neha Choudhary, Adv., Ms. Charanya Lakshmikumaran, AOR, Mr. Ayush Agarwal, Adv., Ms. Umang Motiyani, Adv., Ms. Nitum Jain, Adv., Mr. Anurag Kapur, Adv., Mr. Swastik Mishra, Adv., Ms. Med....

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....ned falls in Entry 7005 10 10. It is submitted that except the Tin layer, no other absorbent has been found in the test report therefore, the float glass concerned would be classified as one falling in Entry 7005 21 10. 4. Per contra, on behalf of the assessee, the argument is that the expression "absorbent" as defined in note 2(c) of Chapter 70 is clear and if microscopically thin coating of m....