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TMI Blog2023 (11) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... en accepted by the department. The appellant sought reply under RTI dated 17.07.2023, wherein the question was raised that it is observed that in some of the Report, no other layer other than Tin layer is found on one side of the Glass which is fluorescent is mentioned. Whether such layers are reflective or not-reflective and whether such layers are absorbent or not? The reply is given as (a) not-reflective and (b) absorbent (UV). If the same is considered then the said clarification is satisfying the Chapter Note 2(c) of Chapter 70 of the Customs Tariff Act and the said Report has not been relied upon by the adjudicating authority while adjudicating the case. Therefore, the impugned order is bad in law. As from the facts of the case, it is clear that the Clear Float Glass imported by the appellant are absorbent and having non-reflecting layer, in that circumstances, the appellant has qualified the merit classification under CTH 7005 1090, therefore, the correct classification of the Clear Float Glass imported by the appellant under the impugned Bills of Entry is classifiable under CTH 7005 1090. Consequently, the appellant is entitled for benefit of Serial No.934 (I) of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in Materials Processing, 2016, has described the process as below- The float glass process was invented in the year 1950s in response to a pressing need for an economical method to create flat glass for automotive as well as architectural applications. Existing flat glass production methods created glass with irregular surfaces; extensive grinding and polishing was needed for many applications. The float glass process involves floating a glass ribbon on a bath of molten tin and creates a smooth surface naturally. Floating is possible because the density of a typical soda-time-slica glass (-s.3 g/cm3) is much less than that of tin (-6.5 g/cm3) at the process temperature. After cooling and annealing, glass sheets with uniform thicknesses in the -1-25 mm range and flat surfaces are produced. 15. Hence, I find that the manufacturing process of float glass involves floating molten glass on the mirror-like surface of molten tin, starting at 1,1000 degree Celsius leaving the float bath as a solid ribbon at 600 degree Celsius on a bed of molten tin which inevitably introduces tin by thermal diffusion into one side of the glass. The glass so manufactured is clear float glas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2006 (196) E.L.T. 3 (SC)] 4. Hindustan Ferodo Ltd. [1997 (89) E.L.T. 16 (SC)] 5. Garware Nylons Ltd. [1996 (87) E.L.T. 12 (SC)] 6. Calcutta Steel Industries and Others [1989 (39) E.L.T. 175 (SC)] 6. He further submitted that the Hon ble Apex Court in the case of Commissioner of Central Excise, Bhopal vs. Minwal Rock Fibres Ltd. [2012 (278) E.L.T. 581 (S.C.)] held that when there are two competitive entries then in a classification dispute an entry which is beneficial to assessee requires to be applied. 7. Further, in the case of STP Limited [1998 (97) E.L.T. 16 (SC)], the Hon ble Apex Court held that if there is any dispute in construction of any provision of a taxing statute, that doubt must be resolved in favour of the assessee. 8. It is his submission that department wants to classify the impugned CFG under CTH 70052990 of CETA, there shall be a coating on the air side of the CFG and the absorbent layer of tin observed on one side which fluoresces under UV illumination is not a result of any coating of CFG but a natural phenomenon in the manufacture of CFG. 9. It is his submission that nowhere the Chapter Heading contemplates on which side the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii. Such molten glass, when fed and passed through such float bath of the molten metal, the glass acquires the flatness of the liquid pool and later retains the smooth finish of the liquid surface, in the process it also gets imbibed with the layer of such molten metal by its physiological reactions. This is the reason that this side of CFG is generally called tin side and the other side being called as the air side . During the process of manufacture of CFG itself, one side of the glass will have a resultant metal coating of tin. Thereafter, such molten glass having the molten layer on one side (tin side) would reach the end of the bath where it would be cooled and hard rolled through an annealing layer, which would be subsequently cut to desired sizes. 14. For better appreciation of the classification of the impugned goods, whether they are classifiable under CTH 7005 1090 as claimed by the appellant or under CTH 7005 2990 as claimed by the Revenue, the tariff heading is also extracted hereunder:- 7005 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply is given as (a) not-reflective and (b) absorbent (UV). 20. If the same is considered then the said clarification is satisfying the Chapter Note 2(c) of Chapter 70 of the Customs Tariff Act and the said Report has not been relied upon by the adjudicating authority while adjudicating the case. Therefore, the impugned order is bad in law. 21. We further take note of the fact that in the case of M/s. Suraj Constructions (supra), the Advance Ruling Authority has examined the issue and observed as under:- 7. I have considered all the materials placed before me for the subject goods. I have gone through the submissions made by the applicant during personal hearing and the comments of the jurisdictional Principal Commissioner/Commissioner of Customs, on the impugned subject matter. The subject goods for which advance ruling has been sought, their characteristics, manufacturing process, 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, tinted or green in colour. The heading 7005 10 covers non-wired glasses having an abso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an advance ruling based on materials available on record. The subject goods for which advance ruling has been sought, their characteristics, manufacturing process, 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 or not green in colour. The heading 7005 10 covers nonwired glasses 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 1090. While prima facie, based on the applicant s submission about the country of origin and the manufacturer of the subject goods, exemption notification no.46/2011-Cus., dated 01.06.2011, appears to be available, in terms of the said notification, in each case of import the applicant would have to produce evidence before the Deputy/Assistant Commissioner of Customs to substantiate the origin of subject goods. 11. In view of the above discussions, I hold that the subject goods Cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass. 5.4.3 A Plain reading of CTH 7005 would reveal that 700510 covers non-wired glass having absorbent, reflecting or non-reflecting layer. A clear conclusion is that single clash entry after 70051090 i.e. . other non-wired glass would cover non-wired glasses without absorbent, reflecting or non-reflecting layer. 5.4.4 The Adjudicating Authority has held that CTH 700521 covers glass which may or may not have absorbent or reflecting or nonreflecting layer. The Adjudicating Authority has contended that the impugned goods are coloured through out body (i.e. body tinted) and thus covered by CTH 700521 and articles of CTH 700521 may or not have absorbent/reflecting layers. This interpretation itself is erroneous in light of scheme of CTH under 7005 and explanation given in 5.4.3 above. 5.4.5. It is settled position of law that burden of proof of classification is on the Department. The classification has been changed on the basis of Test Reports. I have carefully going through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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