Float Glass Centre ., In re
Date: November 21, 2023
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Indira, Jayapriya
Subject Matter
Clear float glass is to be classified under tariff sub-heading '7005 29'
Summary
The case law involves the consideration of appropriate classification of the product 'Clear Float Glass' imported and traded by the Applicant, and the interpretation of the relevant chapter notes and explanatory notes of the Customs Tariff Ac…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMIL NADU 1. M/s Float Glass Centre, 130/447, Mint Street, Sowcarpet, Chennai 600079 (hereinafter referred to as The Applicant), a GST Registrant, is under the Administrative control of Centre and is engaged in import trading of glass products. 2.1 The Applicant submitted a copy of challan evidencing payment of application fees of Rs.5,000/- each…