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, relying on Note 2(c) of Chapter 70, which defines “absorbent” as including glass with a microscopically thin coating of metal. The revenue (Customs) contends that the presence of a tin layer is inherent to the float glass manufacturing process and shouldn’t be the sole determining factor for classification as “absorbent,” especially since no other absorbent material was found. The assessee argues that the tin layer is a metallic substance and its presence satisfies the technical definition of “absorbent” under the Chapter Note. Recognizing that several other similar appeals involving the same classification issue are pending, the Supreme Court directed this matter to be tagged and listed for a joint hearing with the main connected appeal (Civil Appeal Diary No. 28721/2024) on October 6, 2025, to ensure a unified judicial resolution of the classification dispute.
