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2024 (2) TMI 1353 - AUTHORITY FOR ADVANCE RULING, TAMILNADUAppropriate classification of the product ‘Clear Bloat Glass’, which is imported and traded by the Applicant - whether the said product is classified under CTH 70052990 or to be classified under the CTH 7005 1090?. Whether the subject goods ‘Float Glass’ is wired or not wired glass? - HELD THAT:- It is found that no wire mesh is reinforced in the glass during the manufacturing process. Hence the subject goods is ‘Non-wired Glass’. Coming to the next part of the description of the chapter heading 7005 10 i.e. absorbent, reflecting or non-reflecting layer, from the above chapter notes, in specific, under 2(c), it is found that what is intended to be classified under the hearing 7005 10 is glass coated with an absorbent, reflecting or non-reflecting layer, ft is made clear, in this notes that the absorbent layer is a microscopically thin coating of metal or metal oxide which has to be applied during the manufacturing process itself to the glass before the process of annealing, so as to not regard the glass as worked upon, as stated in notes 2(a). Whether the layer of tin present in the float glass will satisfy the requirement as an absorbent layer, reflecting or non-reflecting? - HELD THAT:- Beyond the regular process of manufacture of float glass, no additional coating of any layer, as mentioned in the explanatory notes above, which would serve as an absorbent, reflecting or non-reflecting layer is carried out. The argument of the Applicant that tin layer is the absorbent layer, cannot be accepted as tin is not used in float glass process with the specific objective of providing any absorbent, reflecting or non-reflecting layer. It is evident that the presence of tin is by default and on account of manufacturing process and not by design or intended to add a layer with any of the properties such as absorption or reflection or non-reflection. Thus the tin layer is incidental to the manufacturing process of float glass and is not done specifically for an intended purpose/use. The float glass has not undergone any coating process for presence of an absorbent, reflecting or non-reflecting layer and hence cannot be classified under sub-heading 7005 10. 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 eight digit level, if the item is ‘tinted’, it would be classifiable under the CTH 7005 2910 and if the item is ‘non-tinted’, it would be classifiable under CTH 7005 2990 of the Customs Tariff Act, 1975. The Applicant is an importer as well as a trader - As a trader, for trading the same goods imported in that particular consignment, the Applicant has to follow the classification approved and assessed by the Customs Authorities for that consignment, for which duty was paid by them agreeing to/accepting the assessment. The question of following a different CTH for trading purposes, for the same goods imported and assessed, does not arise. The appropriate classification for ‘clear float glass’ is under the tariff sub-heading 7005 29 as ‘Others’ and at the eight digit level, if the item is ‘tinted’, it is be classifiable under the CTH 7005 2910 and if the item is ‘non-tinted’, it is be classifiable under CTH 7005 2990 of the Customs Tariff Act, 1975.
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