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2024 (4) TMI 359 - AAAR - GSTClassification of imported and traded goods - clear float glass - classifiable under the CTH 7005 29 or under CTH 7005 10 of the Customs Tariff Act, 1975? - Country of origin - HELD THAT:- In order to merit classification under 7005 10, the float glass should be ‘non-wired’ and should have an ‘absorbent’ layer, and in order to merit classification under 7005 29, the float glass should be ‘non-wired’ and that the same should ‘not be coloured’. ‘Clear Float Glass’, as the name suggests, are supposed to be colourless, and are admittedly non-wired. Once these aspects are taken out of equation, we are left with the term ‘an absorbent layer’ which becomes the crucial difference between the chapter sub-headings 7005 10 and 7005 29, and accordingly, the discussion on the said ‘absorbent layer’ assumes immense significance in determining the classification in the instant case. On scrutiny of the sample test report dated 04.02.2019 of CGCRI, Kolkata pertaining to this appellant, it is observed that the report mentions about the presence of "An absorbent layer (Tin) is observed on one side of the glass which is fluorescent under UV illumination for both the glasses". At the same time, it is observed that the test report does not say that the glass has undergone any coating process. This Tin layer on one side which fluoresce under UV illumination is not the result of applying any coating on clear float glass, but actually inherent to the production of Float Glass - the write-up on float process by Sir Alastair Pilkington states that modified properties are produced by means of surface coatings whereby a microscopically thin coating on glass is applied by chemical vapour deposition technology; the write-up under "UQG Optics" refers to application of secondary process of laminating, tempering, coating, etc., to meet specific optical requirements; the write-up under ‘FOSG’ suggests adding colour to the glass during the manufacturing process to achieve tint and solar radiation absorption properties. As the said test report does not mention that the glass has undergone any such coating, the glass does not have an absorbent, reflecting or non-reflecting layer. When the Country of Origin Certificate issued by MITT, Malaysia which was carrying the classification code as 7005 10 90 hitherto, is reported to have changed the classification code, of late, as 7005 29 90, we feel that it is made with a sense of purpose, and that it cannot be considered as an erroneous mention, or as an entry due to oversight. The mention of CTH 7005 2990 was made with a conscious effort to set right the anomaly that existed earlier in respect of the exports received, of late from Malaysia, the country of origin. ‘Clear float glass’ means "CLEAR" as understood by those using the product and not "COATED". ‘Clear float glass’ are transparent and colourless and allow visible light to pass through it. It is also apparent that ‘Clear Float Glass’ neither possess an absorbent, reflecting or non-reflecting layer to absorb or improve the reflecting qualities of the glass nor are coloured throughout the mass (body tinted), opacified, flashed or surface ground and therefore, same are excluded from the purview of classification under CTH 70051090 or CTH 700521. Further, the Clear Float Glass are not wired glass and as such do not merit classification under CTH 700530. In view of the aforesaid position, the subject goods are rightly classifiable under Customs Tariff Heading 70052990 of the Customs Tariff Act, 1975.
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