Classification of Clear Float Glass

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..... ) All Principal Chief Commissioners/Chief Commissioners of Customs Central Tax All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Director Generals/ Director Generals under CBIC Subject: Classification of Clear Float Glass reg. Madam/Sir, The Board is in receipt of several references regarding the classification of the goods referred as Clear Float Glass having .....

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..... ot otherwise worked and has several entries, of which relevant ones are reproduced below: 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 ground: . 7005 29 -- Other: 7005 29 10 --- Tinted 7005 29 90 --- O .....

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..... on one side by default due to floating of glass on the molten tin to achieve a flat, smooth surface. Getting 'tin layer' on the one side of the glass by default does not mean that it satisfies the condition under Note 2(C) of Chapter 70, that the expression absorbent, reflecting or non-reflecting layer means a microscopically thin coating of metal or of a chemical compound (for e.g. metal .....

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