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Case Law Details

Case Name : Swastik Glass Traders Vs Commissioner of Customs (CESTAT Chennai)
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Swastik Glass Traders Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that the imported Clear Float Glass is more appropriately classifiable under Customs Tariff Heading 7005 1090 of the Customs Tariff Act, 1975 and thus is eligible for exemption of the benefit of the Notification No. 46/2011-Cus dated 01.06.2011.

Facts- Appellant had imported “Clear Float Glass” (CFG) from Malaysia classifying them under CTH 7005 1090 and cleared the same @ Nil rate of BCD availing exemption under Notification No. 46/2011-Cus dated 01.06.2011 (Serial No.

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