This circular clarifies the classification of clear float glass under the Customs Tariff Act, 1975. It...

This circular clarifies the classification of clear float glass under the Customs Tariff Act, 1975. It addresses whether the presence of a tin layer on one side of float glass should be treated as an absorbent, reflective layer, impacting its classification. The circular refers to Chapter Note 2(c) of Chapter 70, defining "absorbent, reflecting or non-reflecting layer" as a microscopically thin coating of metal or chemical compound that absorbs infrared light, improves reflecting qualities, or prevents light reflection while retaining transparency/translucency. After consulting CSIR-Central Glass & Ceramic Research Institute, it concludes that the tin layer on float glass is inherent to the manufacturing process and does not satisfy the def..... .....

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