9911796707
TMI Blog2022 (5) TMI 1597X X X X Extracts X X X X X X X X Extracts X X X X ..... available, subject to the condition that in respect of each case of import, the applicant would have to produce evidence before the Deputy/Assistant Commissioner of Customs as to the origin of subject goods. While the reasons for adopting the HS code 7005 2990 in the export documents is not clear, the communication from MITI makes it clear that as the organisation responsible for issuing COO certificates, their expertise is not in classification and they would abide by any decision in this regard by Indian or Royal Malaysian Customs. Whether the benefits of the relevant notification would be allowed to the applicant if the COO certificate do not mention the HS code as 7005 1090? - HELD THAT:- There is no dispute that when goods are being imported into India the classification would have to comply with Indian laws. If the classification of the subject goods under sub-heading 7005 1090 is correct, as suggested by the applicant and concurred by the Jurisdictional Commissioner of Customs, it would be a travesty of justice to deny the benefit of an exemption available to that sub-heading - if the subject goods are classifiable under the sub-heading 7005 1090 based on their natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the subject goods are classifiable under sub-heading 7005 1090. The applicant intends to claim the benefit of 'Nil' rate of customs duty under exemption notification no. 46/2011 -Cus. : (Sr. No. 934), dated 01.06.2011. The said notification is issued under ASEAN India Free Trade Area Preferential Tariff, which grants benefit of 'Nil' rate of duty for goods falling under CTH 7005 1090, if the same are imported from Malaysia. 3. The applicant has submitted that 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 green in colour. It is submitted that the heading 7005 10 only covers non-wired glasses having an absorbent layer and the sub-headings 7005 21 to 7005 29 deal with non-wired glasses which do not have an absorbent layer. Therefore, the more appropriate classification is 7005 1090. The applicant has also submitted that domestic manufacturers of identical products classify the goods under sub-heading 7005 1090. It is stated that the identical product was imported through the port of Nhava Sheva from Malaysia and after ascertaining that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for the hearing. Shri. Harshanand, Dy. Commr. was also present for the revenue. 5.1. The learned advocate explained the product and the reason for seeking advance rulings. Shri. Singh and Shri. Sachar were of the opinion that while the classification sought by the applicant is correct, the benefit of exemption sought under ASEAN FTA couldn't be extended if the country of origin certificate is not mentioning the HS code which is listed in the notification. Shri. Harshanand couldn't be seen or heard. Shri. Singh and Shri. Sachar were requested to convey their comments at the earliest. 5.2. In the comments on the aforesaid issue from the office of the Commissioner of Customs (Nhava Sheva -III), Jawaharlal Nehru Customs House, it is stated that serial no. 934 of Notification No. 46-Cus : dated 01.06.2011 levies basic customs duty @ 0% for goods having classification between CTH 7001 0020 to 70051090 whereas serial no. 935 of the said Notification levies basic customs duty @ 5% for goods having classification between CTH 700521 to 700530. Further, as per the explanatory notes, non-wired float glass having an absorbent layer is rightly classifiable under CTH 70051 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sorbent layer (ii) Eligibility of exemption notification no. 46/2011-Cus. : dated 01.06.2011. (iii) The eligibility of the exemption notification no. 46/2011-Cus. : dated 01.06.2011 for the subject goods in the event of wrong mention of HS code in the COO. 6.1. As mentioned at para 3 above, the issue of classification of clear float glass having absorbent layer on one side and eligibility of the exemption notification no. 46/2011-Cus. : dated 01.06.2011 for the subject goods was examined in the advance ruling no. CAAR/Mum/ARC/36/2021 in the case of M/s. Chandrakala Associates and the relevant portion of the said ruling is reproduced as under:- 7. The issue for which the subject advance rulings have been sought can be summarized as:- (i) Classification of Clear Float Glass having absorbent layer (ii) Eligibility of exemption notification no. 46/2011-Cus. : dated 01.06.2011. The notes to chapter 70 (glass and glassware) provide that- 1. this chapter....... 2. For the purposes of headings 7003, 7004 and 7005: (a) glass is not regarded as worked by reason of any process it has undergone before annealing; (b) cutting to shape does not affect the class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter, 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 are of the origin of the countries as mentioned in Appendix-I, in accordance with provisions of the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009-Customs (N.T.), dated the 31st December 2009. 9. Notification No. 37/2020-Customs (ADD) : dated 11.11.2020 seeks to impose definitive anti-dumping duty on Clear Float Glass, falling under Chapter 70 of the First Schedule to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (N.T.) :, dated 21st August, 2020, to be implemented from 21st September, 2020. 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 absorbent, reflecting or non-reflecting layer and the headings 7005 21 to 7005 29 deal with non-wired glasses which are tinted having absorbent layer, pacified, flashed etc. Therefore, the subject goods are appropriately covered under sub-heading 7005 1090. Based on the applicant's submission about the country of origin and the manufacturer of the subject goods, benefits under sr. no. 934 of the table annexed to the exemption notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would that be a legal correct action. Obviously, the answer to the question would be in the negative. I think there is no dispute that when goods are being imported into India the classification would have to comply with Indian laws. If the classification of the subject goods under sub-heading 7005 1090 is correct, as suggested by the applicant and concurred by the Jurisdictional Commissioner of Customs, it would be a travesty of justice to deny the benefit of an exemption available to that sub-heading. I have also taken note of the fact that in case of M/s. Kibing group, the Royal Malaysian Customs authorities appear to have accepted the HS code 7005 1090 for the subject goods. If that is the case, I see no reason why M/s. Xinyi should be placed on a different footing. I have also perused the overleaf notes to the notification no. 189/2009-Cus. (N.T.) : dated 31.12.2009 which gives effect to the ASEAN-India free trade agreement. One of the condition to enjoy preferential tariff under AIFTA is that goods sent to any party must fall within a description of goods eligible for concession in the party of destination. The overleaf Note 6 also mandates that the harmonised system number ..... 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