The Central Board of Indirect Taxes and Customs (CBIC) on November 14, 2024, issued a circular regarding the classification of Clear Float Glass.
The following has been stated: -
•It is clarified that clear float glass with only a tin layer on one side, without any additional metal oxide layer, should be classified under tariff item 7005 29 90, as it does not meet the criteria for an "absorbent, reflecting or non-reflecting layer" as per Chapter Note 2(c).
•The presence of the tin layer due to the float glass manufacturing process does not qualify it for classification under 7005 10.
The detailed circular is given in the document below.
[Circular No. 23/2024-Customs]
