Advance Ruling No. 115/AAR/2023

In re: FLOAT GLASS CENTRE

Date Issued: 22 November 2023
Source: 2024 (84) G.S.T.L. 297 (A.A.R. - GST - T.N.)
Views: 10

Summary

Clear Float Glass - Float glass and surface ground or polished glass - Heading 7005 - Imported from Malaysia and traded by Applicant - Question referred in instant application was, appropriate classification of product imported “Clear Float Glass traded by Applicant - From Bills of Entry it was found that said product was classified under Tariff Item 7005 29 90, whereas, applicant was claiming subject goods under Tariff Item 7005 10 90 - HELD : No wire mesh was reinforced in glass during manufacturing process, hence subject goods was Non-wired Glass - As per description of sub-heading 7005 10 i.e., absorbent, reflecting or non-reflecting layer, what was intended to be classified under sub-heading 7005 10 was glass coated with an absorbent, reflecting or non-reflecting layer - It was made clear, in Chapter notes that absorbent layer was a microscopically thin coating of metal or metal oxide which had to be applied during manufacturing process itself to glass before process of annealing, so as to not regard glass as worked upon - Applicant was of view that tin layer was an absorbent layer, for which they relied on test report given by Central Glass & Ceramic Research Institute,…