9911796707
TMI Blog2021 (9) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered under sub-heading 7005 10 90. The subject goods Clear Float Glass having an absorbent layer merit classification under Heading 70.05 and more specifically, under sub-heading 7005 10 90 of the First Schedule to the Customs Tariff Act, 1975. The said imports shall also be governed by the provisions of Notification No. 37/2020-Customs (ADD), dated 11-11-2020. The benefit of exemption Notification No. 46/2011-Cus., dated 1-6-2011 would be determined in accordance with conditions laid down in the said notification. Application disposed off. - Ruling No. CAAR/Mum/ARC/36/2021 in Application No. CAAR/CUS/APPL/35/2021-O/o Commr-CAAR-MUMBAI - - - Dated:- 24-9-2021 - Shri M.R. Mohanty, Authority for Advance Rulings, Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C1374QIZ6. The applicant is intending to import Clear Float Glass with Absorbent layer (hereinafter referred as subject goods), from Malaysia. The subject goods are used for decorative, industrial or automotive purposes. The subject goods possess an absorbent layer on the side of the glass. The applicant is of the view that the subject goods are classifiable under sub-heading 7005 10 90. The applicant is intending to claim the benefit of Nil rate of customs duty under exemption Notification No. 46/2011-Cus. (Sr. No. 934), dated 1-6-2011. The said notification is issued under ASEAN India Free Trade Area Preferential Tariff, which grants benefit of Nil rate of duty for goods specified therein which includes the goods falling under sub-h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence for importing the subject goods through the Chennai port. Accordingly, a copy of the application was sent to the Commissioner of Customs, Chennai II Commissionerate, Custom House, No. 60, Rajaji Salai, Chennai - 600 001, seeking comments on the application for advance ruling. However, no comments have been received from the jurisdictional Principal Commissioner/Commissioner of Customs, on the impugned subject matter. 6. Sri Hari Radhakrishnan, Advocate of the firm M/s. AGOL Associates appeared on behalf of the applicant for the hearing conducted in the virtual mode on 14-9-2021. The Learned Advocate reiterated their submissions made in their application and stated that the proposed import would be made from M/s. Kibing Group (M) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Heading 7005 is described as :- Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7005.10 - Non-wired glass, having an absorbent, reflecting or non-reflecting layer 7005 10 10 --- Tinted 7005 10 90 --- Other . - Other non-wired glass : 7005 21 -- Coloured throughout the mass (body tinted), opacified, flashed or merely surface gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in column (3) of the table appended thereto and falling under the chapter, heading, sub-heading or tariff item of the first schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the appended table, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified, provided the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of the said exemption is claimed arc of the origin of the countries as mentioned in Appendix-I, in accordance with provisions of the Customs Tariff [Determination of Origin of Goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess, utility etc. are already mentioned in the aforementioned paras. The subject goods are clear float glass, with an absorbent layer, which is fluorescent under UV illumination. The subject goods are not wired, not tinted and not green in colour. The Heading 7005 10 covers non-wired glass having an absorbent, reflecting or non-reflecting layer and the Headings 7005 21 to 7005 29 deal with non-wired glasses which are body tinted, opacified, flashed etc. Therefore, the subject goods should more appropriately be covered under sub-heading 7005 10 90. While prima facie, based on the applicant s contention about the country of origin and the manufacturer of the subject goods, exemption Notification No. 46/2011-Cus., dated 1-6-2011, appears to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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