Anti-dumping duty on clear float glass cannot be imposed by stretching tolerance where actual thickness is below the notification threshold.

Anti-dumping duty under Notification No. 48/2014-Customs (ADD) could not be levied where imported clear float glass was actually measured at 3.73 mm to 3.86 mm and therefore fell below the 4 mm threshold. The Tribunal's view that nominal thickness could not be substituted for actual thickness by stretching tolerance was upheld, particularly because BIS did not define nominal thickness in a way that justified such extension. Similar imports of the same assessee had also been cleared without anti-dumping duty, reinforcing that the same notification could not be applied on two different standards. The Revenue's challenge failed.

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Issues: Whether anti-dumping duty under Notification No. 48/2014-Customs (ADD) dated 11.12.2014 was leviable on imported clear float glass whose actual thickness was found to be between 3.73 mm and 3.86 mm, and whether the Revenue could demand duty by extending the tolerance to treat the goods as having nominal thickness of 4 mm.

Analysis: The imported goods were actually measured and found to be below 4 mm. The earlier similar imports of the same assessee, as well as comparable imports in another matter, had been examined and no anti-dumping duty was demanded. The Tribunal held that nominal thickness was not defined in BIS in a manner warranting extension of tolerance where actual thickness was available, and the High Court found no infirmity in that approach. It was also noted that similar imports could not be subjected to two different standards for applicability of the same notification.

Conclusion: The notification did not justify levy of anti-dumping duty on the goods in question, and the assessee's appeal before the Tribunal was rightly allowed.

Final Conclusion: No substantial question of law arose, and the Revenue's challenge failed.

Ratio Decidendi: Where the actual thickness of imported goods is ascertainable and is below the threshold in the anti-dumping notification, duty cannot be levied by stretching tolerance to match nominal thickness, especially when similar imports have consistently been cleared without such duty.

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