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TMI Blog2024 (2) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... ss before the process of annealing, so as to not regard the glass as worked upon, as stated in notes 2(a). Whether the layer of tin present in the float glass will satisfy the requirement as an absorbent layer, reflecting or non-reflecting? - HELD THAT:- Beyond the regular process of manufacture of float glass, no additional coating of any layer, as mentioned in the explanatory notes above, which would serve as an absorbent, reflecting or non-reflecting layer is carried out. The argument of the Applicant that tin layer is the absorbent layer, cannot be accepted as tin is not used in float glass process with the specific objective of providing any absorbent, reflecting or non-reflecting layer. It is evident that the presence of tin is by default and on account of manufacturing process and not by design or intended to add a layer with any of the properties such as absorption or reflection or non-reflection. Thus the tin layer is incidental to the manufacturing process of float glass and is not done specifically for an intended purpose/use. The float glass has not undergone any coating process for presence of an absorbent, reflecting or non-reflecting layer and hence cannot be classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. 1. M/s Float Glass Centre, 130/447, Mint Street, Sowcarpet, Chennai 600079 (hereinafter referred to as The Applicant), a GST Registrant, is under the Administrative control of Centre and is engaged in import trading of glass products. 2.1 The Applicant submitted a copy of challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.2 The Applicant has submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Majority of imports into India of Float Glass having an absorbent layer have been correctly classified under CTH 7005 1090 as evident from the data collected from the website Zauba and Planet exim. They rely on the following case laws/Advance rulings:- Commissioner(Appeals) order No.CC(A) CUS/D-II/ICD/PPG/861-863/2022-23 dated 20.07.2022 in the ease of M/s Asahi India Glass Ltd. Advance Ruling No. CAAR/MUM/ARC/10/2022 dated 10.05.2022 passed by Customs Authority for Advance Ruling in the ease of M/s Suraj Construction. Advance Ruling No. CAAR/MUM/ARC/36/2021 dated 24.09.2021 passed by Customs Authority for Advance Ruling in the case of M/s Chandrakala Associates. 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. 7005 10 - Non-wired glass, having an absorbent, reflecting or non-reflecting layer: 7005 10 10 --- Tinted 7005 10 90 --- Other 3.2 Based on the above, the Applicant interpreted that the product Clear Float Glass having an absorbent layer (Tin) on one side merits classification under CTH 7005 10 90. 4.1. The jurisdictional Centre authority, vide letter dated 07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the subject goods are under the heading 7005 1090. They also stated that they rely on the decision of the Hon ble CESTAT, Kolkata in the case of M/s Bagarecha Enterprises Ltd Vs Commissioner of Customs, Kolkata vide Order dated 03.11.2023, wherein it was held that the presence of tin layer on the clear float glass is sufficient to classify the same under the heading 7005 1090. DISCUSSION AND FINDINGS: 6.1. We have carefully considered the submissions made by the Applicant in their application, the additional submissions made during the personal hearing, the comments furnished by the Centre and State Tax Authorities and perused the documents filed by the Applicant. 6.2 In terms of Section 97(2) of the CGST/TNGST Act, questions on which advance ruling is sought under the Act, falls within the scope of Section 97(2) (a) of the CGST/TNGST Act, 2017, and therefore the application is admissible. 6.3 The question before us for consideration is the appropriate classification of the product Clear Bloat Glass , which is imported and traded by the Applicant. Since the product under question is imported, the Applicant was asked to submit copies of Bills of Entry. On perusal of the same, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annealing, so as to not regard the glass as worked upon, as stated in notes 2(a) above. The Applicant is of the view that tin layer is an absorbent layer, for which they rely on the test report dated 04.02.2019, which was given by Central Glass Ceramic Research Institute, Kolkata, who presented their report on the samples of Clear Float Glass imported under B/E No. 8520077 dated 19.10.2018. Now, the point of consideration before us is that whether the layer of tin present in the float glass will satisfy the requirement as an absorbent layer, reflecting or non-reflecting. 6.6 At this juncture, it is pertinent to see the explanatory notes given in the Harmonised System of Nomenclature(HSN) for the chapter 7005, which is reproduced under: 7005: This heading covers float glass in sheets. Its raw materials are melted in a furnace. The molten glass leaves the furnace and is fed on to a float bath of molten metal. On the float bath, the glass acquires the flatness of a liquid pool and later retains smooth finish of liquid surfaces, before it reaches the end of the bath, it is cooled to a temperature at which it is hard enough to be passed over rollers without being marked or distorted. Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat beyond the regular process of manufacture of float glass, no additional coating of any layer, as mentioned in the explanatory notes above, which would serve as an absorbent, reflecting or non-reflecting layer is carried out. The argument of the Applicant that tin layer is the absorbent layer, cannot be accepted as we find that, tin is not used in float glass process with the specific objective of providing any absorbent, reflecting or non-reflecting layer. It is evident that the presence of tin is by default and on account of manufacturing process and not by design or intended to add a layer with any of the properties such as absorption or reflection or non-reflection. Thus the tin layer is incidental to the manufacturing process of float glass and is not done specifically for an intended purpose/use. 6.8 It is seen that there are different types of float glass such as clear, coated, tinted, reflective, low-e float glass, acid-etched float glass etc. All such types of glass which are manufactured under the float process invariably would contain layer of tin on one side, which does not mean that the float glass is to be classified under 7005 10. We are of the view that any float ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts issued to Customs Department pertaining to testing of clear float glass and Bill of entry-wise data is given. The other queries in the said RTI are related to the samples of product imported under those Bills of entry. We find that the said RTI can be of any support to the Applicant s claim if the subject product is under any of the Bills of Entry mentioned in the report. The question raised by the Applicant is classification of Clear Float Glass in general and the same has been discussed in the previous paras. 6.12 Without prejudice to all the above, the Applicant is an importer as well as a trader. As per their submissions, they are trading the goods which are being imported by them. On import of the subject goods, that particular consignment of goods are classified under an entry in the Tariff and are assessed by the Customs Authorities. The Applicant also pays the appropriate duty on assessment. Thus, classification of imported goods are done consignment-wise by the Customs Authorities. As a trader, for trading the same goods imported in that particular consignment, the Applicant has to follow the classification approved and assessed by the Customs Authorities for that con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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