2025 (10) TMI 1088

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Navakar Impex Private Limited, Chennai (herein after referred as the appellant) are regular importers of clear float glass with an absorbent layer. The appellant classified the said goods under CTH 7005 1090. The said goods are eligible for NIL rate of BCD as per SL.No.934 of Notification No.46/2011 dated 01.06.2011, if imported from ASEAN countries. The appellants are regularly importing the said goods from Malaysia and availing the benefit as per Notification No.46/2011 dated 01.06.2011. 2.1. In the present case, the Appellant had imported Clear Float Glass Non Wired Glass, Non Tined, Having an Absorbent, Non Reflecting layer of various sizes and thickness', vide Bill of Entry No. 2680938 dated 30.09.2022. The Proper Officer of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....005 1090. According to the Ld. Commissioner (Appeals), a tin layer is an essential part of all float glass because of the manufacturing process of float glass. Thus, the appellant submits that the Ld. Commissioner (Appeals) has given a technical finding without any backing of an expert opinion. In this regard, the appellant contends that the test report dated 02.02 2022 of CSIR, Kolkata read with the clarification dated 30.02 2022 clearly states that the tin layer is UV absorbent. This means that the float glass imported by the appellant has an absorbent layer. The fact whether the tin layer is automatically formed in the course of manufacture of the float glass does not make any difference in the classification of the product under heading....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issues pertaining to the classification of clear float glass, the Commissioner of Customs (Appeals), vide the following orders in appeal had upheld the classification of the goods under CTH 7005 1090 and had extended the benefit of Sl. No 934 of notification No 46/2011-Cus dated 01.06 2011. 3.4. In view of the above submissions, the appellant prayed for setting aside the impugned order and allow the appeal filed by them. 4. The Ld. Authorized Representative reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal records. 6. In the present case, we observe that the issue for consideration is whether the float glass imported by the appellant having an absorbent layer, merits classification under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er, the Commissioner (Appeals) has has given a finding that the presence of tin layer cannot be construed to be an absorbent layer for the purposes of heading 7005 1090, since a tin layer is an essential part of all float glass because of the manufacturing process of float glass. We observe that the above said finding of the Ld. Commissioner (Appeals) is not supported bay any an expert opinion. In our view, a float glass having an absorbent layer merits classification under heading 7005 1090. There is no dispute in this case the float glass imported by the appellant has an absorbent layer. It is immaterial whether the absorbent layer has come on account of manufacturing process or otherwise. 6.4. In this regard, we observe that the repre....