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SC to Decide Classification of Tinted Float Glass with Tin Layer
Case Law Details
- Case Name
- Commissioner of Customs (Preventive) Vs Asahi India Glass Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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, ...



