Case Law Details
In re Neha Traders (CAAR Mumbai)
In this article, we delve into the detailed order issued by the Customs Authority of Advance Ruling (CAAR) in Mumbai regarding the classification of Clear Float Glass with an absorbent-non-reflective layer of Tin on one side. The applicant, M/s. Neha Traders, sought an advance ruling on the classification of this glass product and its eligibility for exemption under Notification No. 46/2011-Customs dated 01.06.2011.
Applicant’s Background: M/s. Neha Traders, specializing in trading processed glass for various applications, intends to import Clear Float Glass from Malaysia with a Tin layer on one side for sale in India.
Characteristics of Clear Float Glass: Clear Float Glass is distortion-free, precision flat, transparent, and made of molten glass with a smooth and flat surface. It exhibits excellent optical transmission over a broad spectral range.
Manufacturing Process: The glass undergoes the “Pilkington process,” which includes steps like melting, refining, float bath, coating, annealing, inspection, and cutting to produce clear float glass.
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