Nominal thickness governs duty assessment for laminated safety glass within the prescribed range, with no differential duty payable.

Laminated safety glass falling within the 6.0 mm to 6.8 mm range is to be assessed at a nominal thickness of 6.00 mm under the applicable circular. The circular clarified the method of determining thickness for duty purposes, and goods within that band must be classified accordingly. Where duty has already been discharged on the basis of 6.0 mm thickness, no differential duty arises and no further demand can be sustained. The operative principle is that a binding circular governs tariff assessment where it prescribes the nominal thickness to be adopted for goods within the specified range.

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Issues: Whether laminated safety glass having a thickness range of 6.0 mm to 6.4 mm was to be treated as having a nominal thickness of 6.00 mm for duty assessment, and whether any differential duty was payable.

Analysis: The Circular No. 13/94 clarified the method for determining thickness of laminated safety glass for duty purposes and stated that where the thickness range is between 6.0 mm and 6.8 mm, the nominal thickness to be adopted is 6.00 mm. The goods in question fell within that range. Since duty had already been paid on the basis of 6.0 mm thickness, the demand for additional duty could not be sustained.

Conclusion: The demand for differential duty was not sustainable and the assessee was not liable to any further duty on the goods in question.

Final Conclusion: The appeal succeeded and the impugned duty demand was set aside on the basis that the laminated safety glass was correctly assessable at the nominal thickness of 6.00 mm.

Ratio Decidendi: Where a binding circular prescribes nominal thickness for tariff assessment, goods falling within the specified thickness range must be assessed accordingly, and no differential duty is payable if duty has already been discharged on that basis.

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