Classification of Clear Float Glass

Last updated: 21 November 2024

Notice Date : 14 November 2024

Government of India
Ministry of Finance,
Department of Revenue
Central Board of Indirect Taxes & Customs
(Tariff Unit)

North Block, New Delhi.
Dated:14.11.2024

To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs
(Preventive)
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 a tin layer on one side.
2.The issue raised was whether the presence of a tin layer on one side of the float glass be treated as the absorbent, reflective layer. The objection stated that the Float Glass having just a tin layer on one side can’t be treated as a float glass having any absorbent layer and therefore is classifiable under CTH 70052990 instead of CTH 70051090 because the tin layer is existent by default on all glass manufactured through float glass process.

Official copy of the circular has been attached