Commissioner of Customs Vs Asahi India Glass Ltd. (CESTAT Delhi)
CESTAT Delhi held that Light Green Float Glass is classifiable under Customs Tariff Heading 7005 10 10 and not under 7005 21 10. Further, it is not permissible for department to contend re-classification since order of Commissioner (A) classifying under CTH 7005 10 10 already accepted by department.
Facts- Revenue has preferred the present appeal. The issue involved in this appeal is whether Light Green Float Glass imported by Asahi India Glass through 220 Bills of Entry during the period from 08.01.2021 to 24.02.2023 would be classifiable under CTI 7005 10 10 as claimed by Asahi India Glass, or under CTI 7005 21 10 as claimed by the department. This would determine, whether Light Green Float Glass would be eligible for the benefit of exemption from payment of basic customs duty under the Exemption Notification dated 01.06.2011.
Conclusion- Held that once the order passed by the Commissioner (Appeals) classifying Light Green Float Glass under CTI 7005 10 10 has been accepted by the department, it is not permissible for the department to contend in this appeal that Light Green Float Glass should be classified under CTI 7005 21 10. There is, therefore, no illegality in the order dated 14.12.2023 passed by the Commissioner (Appeals) classifying Light Green Float Glass under CTI 7005 10 10.
