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2023 (10) TMI 1381 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAIClassification of goods intended to be imported - Clear Float Glass - classifiable under Customs Tariff Item 7005 2990 of the First Schedule to the Customs Tariff Act, 1975 or not - HELD THAT:- All glass manufactured under the float process (clear, coated or tinted) invariably would contain a layer of tin on one side, which does not mean that the float glass is to be classified under 7005 10. Any float glass said to have an absorbent layer will invariably be coated with a microscopically thin coating of metal or metal oxide, provided the coating is done on-line i.e. during the process of manufacturing of float glass, and before the process of annealing, so that the glass isn't regarded as worked. If otherwise, the float glass has to be regarded as one having no absorbent layer. The float glass has not been undergone any coating process (coating as absorbent, reflecting or non-reflecting layer) and cannot be classified under the Tariff Sub Heading 7005 10. The occurrence of tin layer on one side of the float glass does not make the glass have an absorbent, reflecting or non-reflecting layer. Further, as it is also not coloured throughout the mass (body tinted), opacified, flashed or merely surface ground, the item would not be covered under the Sub heading 7005 21. Hence, the appropriate classification for "clear float glass" would be under the tariff sub heading 7005 29 as "Others". At the 8 digit level, if the item is 'tinted', it would be classifiable under the CTI 7005 2910 and if the item is 'non-tinted' it would be classifiable under CTI 7005 2990 of the Custom Tariff Act, 1975. The goods in question i.e. the clear float glass don't merit classification under CTI 7005 1090 as claimed by the applicant, instead they merit classification under CTH 7005 and more specifically under CTI 7005 2990 of the first schedule to the Customs Tariff Act, 1975 and accordingly, the benefit of exemption from duty under notification no. 46/2011- Customs dated 01.06.2011 Serial No. 934 which provides exemption to goods classifiable under 70010020 to 70051090 cannot be extended to the subject goods.
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