Clear Float Glass with Tin Absorbent Layer Classifiable as Non-Wired Glass with Absorbent/Reflecting Layer: CESTAT

The CESTAT has ruled that "clear float glass with a tin absorbent layer" is "classifiable as non-wired glass with an absorbent/reflecting layer." The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason. The court’s decision is a crucial reminder to all businesses that they must be diligent in their dealings.