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2021 (9) TMI 1433 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAIClassification of goods - Clear Float Glass having absorbent layer - Eligibility of exemption Notification No. 46/2011-Cus., dated 1-6-2011 - HELD THAT:- The subject goods are clear float 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 Heading 7005 10 covers non-wired glass having an absorbent, reflecting or non-reflecting layer and the Headings 7005 21 to 7005 29 deal with non-wired glasses which are body tinted, opacified, flashed etc. Therefore, the subject goods should more appropriately be covered under sub-heading 7005 10 90. The subject goods ‘Clear Float Glass’ having an absorbent layer merit classification under Heading 70.05 and more specifically, under sub-heading 7005 10 90 of the First Schedule to the Customs Tariff Act, 1975. The said imports shall also be governed by the provisions of Notification No. 37/2020-Customs (ADD), dated 11-11-2020. The benefit of exemption Notification No. 46/2011-Cus., dated 1-6-2011 would be determined in accordance with conditions laid down in the said notification. Application disposed off.
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