2024-VIL-875-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of clear float glass – Classification – Appellant had imported Clear Float Glass by classifying them under CTH 70051090 and cleared same @ Nil rate of duty by availing exemption under Notification No.46/2011-Cus – During course of audit conducted by Customs Revenue Audit, it was pointed out that imported glass is classifiable under CTH 7005 2990 attracting BCD @10% – After due process of law, Commissioner ordered for reclassification of imported Float Glass under CTH 70052990 and confirmed demand of duty – Whether imported Clear Float Glass is classifiable under CTH 70051090 as declared/self-assessed by Appellant or under CTH 7005 2990 as re-classified/re-assessed by Department in terms of Chapter Note 2(c) to Chapter 70 of the Act – HELD – Appellant had imported Clear Float Glass from Malaysia through Chennai Seaport by declaring classification under CTH 70051090 and availing benefit of exemption under Sl.No.934 of Notification No.46/2011 by furnishing required Certificate of Origin – CTH 700510 covers non-wired glass having absorbent, reflecting or non-reflecting layer – There is no dispute that impugned goods is non-wired glass – By conjoint reading of Chapter Note 2(c) to Chapter 70 of the Act and manufacturing process, it can be inferred that Clear Float Glass would have microscopical layer of metal, namely tin, which is an absorbent layer as contemplated under Chapter Note 2(c) – Imported Clear Float Glass is more appropriately classifiable under Customs Tariff Heading 7005 1090 of the Act – Appellant is entitled for benefit of exemption under Notification No.46/2011-Cus – Impugned Order-in-Original is set aside – Appeal allowed
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