Light Green Float Glass (tinted non-wired type) should be classified under Tinted Glass subject to detailed examination

Asahi India Glass Ltd. Vs Commissioner of Customs (Madras High Court)

Conclusion: Light green float glass (tinted non-wired type) should be classified under tinted glass for duty purpose under the Customs Tariff Heading (CTH) 70051010 provided that the goods imported matched the description of “Light Green Float Glass (Tinted Non-Wired Type).

Held: Assessee-company was engaged in the manufacturing of processed laminated and tempered glass, including glass for automotive purposes. It had been importing a product known as “Light Green Tint

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