ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 03.09.2025
CESTAT Chennai Confirms Classification and Exemption Eligibility for Float Glass Imports from ASEANโ โ โ โ โ
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a landmark decision, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has ruled in favor of M/s. Float Glass Centre, a regular importer of Clear Float Glass (CFG), in a case concerning the classification of imported goods and the denial of exemption benefits under Notification No. 46/2011-Cus dated 01.06.2011. โ This decision, pronounced on September 2, 2025, sets a significant precedent for importers navigating complex classification disputes and exemption claims.
Background of the Case
M/s. Float Glass Centre, based in Chennai, imports Clear Float Glass with an absorbent layer, which they classify under Customs Tariff Heading (CTH) 7005 1090. โ This classification entitles them to a โNILโ rate of Basic Customs Duty (BCD) under Sl. โ No. 934 of Notification No. โ 46/2011-Cus, provided the goods are imported from ASEAN countries. โ However, the Assessing Officer denied this classification, citing discrepancies in the Country-of-Origin certificate, which mentioned a different CTH (7005 2990). โ Consequently, the appellant filed bills of entry under protest and challenged the denial of exemption benefits before the Commissioner of Customs (Appeals), who rejected their claims. This led to the present appeals before the Tribunal.
Source: CESTAT Chennai
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