9911796707
TMI Blog2021 (11) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... It had classified its import under Entry 7005 10, i.e. 'non-wired glass, having an absorbent, reflecting or non-reflecting layer'. 3. By the impugned order however, it has been held that the goods imported by the petitioner would be covered by Entry 7005 21, which is 'other non-wired glass coloured through the mass (body tinted), opacified, flashed or merely surface ground'. 4. The precise contention of the Learned Senior Counsel is that the reports on which this finding was based did not accompany the notice. The second arguments raised by Learned Counsel is that the notice merely directed it to justify the classification, but did not mention any further consequences or that it would not be held entitled to the benefit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oloured throughout mass (body tinted) means that primary the colour was added [common colours include grey and bronze tints made from iron, cobalt [NiO & CoO] and selenium [ScO], green tints made with iron [Fe2o3], and blue tints made from cobalt and iron [CoO] during process of melting and later on before annealing various types of coating can be done. The colouring of float glass is not a layering of float glass. Here it is important to mention that no further work can be conducted in this chapter heading after annealing process of Glass. 4. On the basis of test reports and investigation, it appears that the imported goods were "Green Float Glass", means the imported float glass is primarily-Coloured throughout the mass (body tinte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been provided some justifications and test reports dated 21-5-2019. We have been once again called upon to justify our classification of subject goods under CTH 7005 10 10 on a hearing fixed on 4-8-2021. 2. As pointed out in our various communications in the past, the classification CTH 7005 10 10 issue was settled in our favour after detailed examination by the department. Further, vide our letter dated 30-7-2021, we prayed that a show cause notice may be issued duly supported by all investigation details specifically the different test reports available at all the ICD's where clearances had been made. We had also requested that all relied upon documents as well as non-relied upon documents may also be provided. We would be happy t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin 30 days to justify the classification of the subject goods under CTH 7005 10 10, and thereafter appear for a personal hearing through our legal representative." 7. It would be seen that in the reply, the petitioner had only been making demands for documents and trying to give a legal colour to a purely factual aspect but did not even bother to state that in fact the material imported by them was not full body (other non-wired glass coloured through the mass (body tinted), opacified, flashed or merely surface ground) and covered by Entry 7005 21, or how it would be said to be covered by Entry 7005 10. It is thereafter that the impugned order has been passed. 8. We find that the impugned order is extremely detailed and has g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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