Clear Float Glass with Absorbent layer classifiable under heading 70.05

In re Chandrakala Associates (CAAR Mumbai) The subject goods for which advance ruling has been sought, their characteristics, manufacturing process, utility etc. are already mentioned in the aforementioned paras. The subject goods are clear float glass, with an absorbent layer, which is fluorescent under UV illumination. The subject goods are not wired, not tinted and not green in colour. The heading 7005 10 covers non-wired glass having an absorbent, reflecting or non-reflecting layer and the headings 7005 21 to 7005 29 deal with non-wired glasses which are body tinted, opacified, flashed et...