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.
Tin Coating: Tin is used for its high specific gravity and cohesiveness in the float glass process. It remains in a liquid state at 600°C. To distinguish the tin side from the air side, methods like the water droplet method, UV Light Method, and Tin-Side Digital Detector are used.
Classification Under CTH 7005: The applicant argued that the clear float glass should be classified under CTI 7005 1090 based on its nature, characteristics, and properties, as it fulfills the requirements under Note 2(c) to Chapter 70.
AIFTA Benefits: The applicant claimed eligibility for benefits under Notification No. 46/2011-Customs for imports from Malaysia based on the classification under CTI 7005 1090 and fulfillment of the ASEAN COO Rules.
Precedent Rulings: The applicant cited previous rulings by CAAR, Mumbai, which classified similar clear float glass products under sub-heading 7005 10 90.
Advance Ruling Questions: The applicant sought advance rulings on:
