Classification of imported and traded goods - clear float glass ...

Case Laws     GST

April 9, 2024

Classification of imported and traded goods - clear float glass - The Appellate Authority for Advance Ruling highlighted that the presence of a tin layer is a natural outcome of the float glass manufacturing process and does not equate to an applied absorbent layer intended for specific functionalities like infrared light absorption or enhancing reflective qualities. - AAAR concluded that for a product to be classified under 7005 10 (which pertains to glass having an absorbent, reflecting, or non-reflecting layer), there must be a deliberate application of such a layer, distinguishing it from products falling under 7005 29, classified as "other" non-wired glass without specific functional coatings. - Ultimately, the Authority sided with the AAR's classification of the clear float glass under 7005 2990, underscoring the legislative intent and industry standards which differentiate between naturally occurring tin layers and specifically applied absorbent or reflective coatings.

View Source