Float Glass Centre Vs Commissioner of customs (CESTAT Chennai)
CESTAT Chennai held that Clear Float Glass is classifiable under Customs Tariff Heading [CTH] 7005 1090. Accordingly, impugned order is set aside and appeal of the assessee is allowed.
Facts- The appellant is a regular importer of clear float glass with an absorbent layer, which are classifiable under CTH 7005 1090. The said goods were eligible for ‘NIL’ rate of BCD as per Sl. No. 934 of Notification No. 46/2011 dated 1.6.2011, if imported from ASEAN countries. The appellants were regularly importing the said goods from Malaysia and availing the benefit of the above-mentioned Notification.
However, the Assessing Officer in the present case covered by the impugned Bills of Entry allegedly 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. Provisional release sought by the appellant was also denied. To avoid detention and demurrage charges, the appellant filed bills of entry under CTH 7005 2990 ‘under protest’. Aggrieved by the classification in the bills of entry and the consequential denial of notification benefit therein, the appellant preferred appeals before Commissioner (Appeals), who rejected their appeals.
Conclusion- Held that these proceedings were initiated as a result of CAG’s audit objection and CBEC had replied in detail legally justifying the classification of CFG under CTH 70051090. As the Department itself are of the view that the CFG is rightly classifiable under CTH 70051090, the action initiated by the Department appears to be contrary to its stand taken before the CAG.
