9911796707
TMI Blog2021 (11) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... them was not full body (other non-wired glass coloured through the mass (body tinted), opacified, flashed or merely surface ground) and covered by Entry 7005 21, or how it would be said to be covered by Entry 7005 10. It is thereafter that the impugned order has been passed. The impugned order is extremely detailed and has given entire analysis not only of the product imported by the petitioner, but also quoted all the tests reports etc. We fail to understand why the petitioner did not file any detailed reply or did not submit any report from some other laboratory which may have supported the stand of the petitioner. It is not the case that the relief sought cannot be granted by the Appellate Authority. In the facts circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2011 and charged between 0 to 5 per cent but would instead be charged at 10 per cent. 5. At this stage, it would be appropriate to quote the entire notice :- 2. In this context, it is to inform you that in the Test Reports received from CSIR-Central Glass Ceramic Research Institute (CGCRI), Kolkata of samples of the imported goods by M/s. Asahi India Glass Limited, the following have been pointed out : (i) The glass is float glass; (ii) It is a non-wired glass; (iii) The glass is transparent glass without opacified or surface ground : (iv) The glass is coloured throughout the mass (body tinted); (v) An absorbent layer (Tin) is observed on one side of the glass which is fluorescent under UV illuminati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resence of molten tin is basic requirement in making of Float Glass, without this process, the Float Glass cannot be made. This process was done for unique surface ground. It is also stated by the examiner of test report that in the sample tin was present but it is not payer of coating. It is part of process for making a float glass a molten tin surface is required. It is not opacified (it may be opacified through various coating such as enamel coating etc). 5. Further, on reading of Chapter Notes under Chapter 70 (Glass and Glassware) under point 2(c)-the expression absorbent, reflecting or non-reflecting layer means a microscopically thin coating of metal or of a chemical compound (for example metal oxide) which absorbs, for example, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be reitereated that we are not aware of any change either in the product characteristics, chapter heading, chapter notes or section notes or any exemption notification, which could necessitate reconsideration of the settled classification. There is also no change in the interpretation by virtue of any court judgment etc. which would necessitate the review of the earlier decision, determinations and orders. Further, the decision, determinations and orders taken earlier have also not been appealed by the department. 4. It may also be pointed out that the issues raised in there cent communications by your office are identical to the issues that were raised at other jurisdictions of your own department, which were ultimately settled in ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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