2025-VIL-547-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Clear Float Glass, Benefit of ASEAN India Free Trade Area (AIFTA), Notification No. 46/2011-Cus. dated 01.06.2011 – Appellant has been regularly importing "Clear Float Glass" (CFG) from Malaysia classifying them under CTH 7005 1090 and clearing the same at Nil rate of BCD availing exemption under Notification No. 46/2011-Cus dated 01.06.2011 (Serial No. 934) as the Country of Origin of subject import goods is Malaysia - in respect of certain imports, the Assessing Officer did not permit the appellant to file the bills of entry under CTH 7005 1090, as the Country of Origin certificate contained a different CTH - Whether the imported Clear Float Glass by the appellant is correctly classifiable under CTH 70051090 as contended by the appellant or under CTH 70052990 as classified/assessed by the Department – HELD – A conjoint reading of the Tariff Heading, relevant Chapter Note, test reports and the manufacturing process would establish that there is a thin TIN layer which is absorbent and non-reflective in the imported Clear Float Glass, thus meriting classification under tariff item 70051090. There is no legal prescription as to which side of the CFG should have such an absorbent, reflective/non-reflective layer - The Tribunal relied on the ratio of the decisions of the Kolkata and Chennai Benches of the Tribunal in the case of Bagrecha Enterprises Ltd. and other similar cases, wherein it was held that the presence of tin layer on the clear float glass was sufficient to classify the same under CTH 70051090. The classification adopted by the appellant under tariff item 7005 1090 is correct and the classification determined in the impugned order is without any basis and hence not sustainable - the imported CFG is classifiable under tariff item 7005 1090. Consequently, the appellants were held to be rightly entitled for the benefit of Sl.No. 934 of Notification No. 46/2011-cus., subject to fulfilment of production of valid Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Government of Member States of ASEAN and Republic of India) Rules, 2009 – The appeal is allowed
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