SC to Decide Classification of Tinted Float Glass with Tin Layer

Commissioner of Customs (Preventive) Vs Asahi India Glass Ltd. (Supreme Court of India) The Supreme Court of India in Commissioner of Customs (Preventive) Vs Asahi India Glass Ltd. is addressing a technical dispute concerning the Customs classification of tinted float glass. The central issue is whether tinted float glass exhibiting a tin layer should be classified under Customs Tariff Entry 7005 10 10 (referring to glass that is “non-reflective or absorbent”) or Entry 7005 21 10 (referring to other colored float glass). The CESTAT held that the glass falls under Entry 7005 10 10, ...