Nominal thickness for laminated safety glass duty assessment accepted where actual thickness falls within the prescribed range.

Laminated safety glass with actual thickness ranging from 6 mm to 6.38 mm, and from 8 mm to 8.38 mm, was required to be assessed on the nominal thickness of 6 mm and 8 mm under the applicable notification. The Tribunal followed its earlier ruling and the CBEC circular, holding that where the thickness falls within the specified range, the nominal thickness governs duty computation. On that basis, the duty demand could not be sustained and was set aside in favour of the assessee.

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Issues: Whether laminated safety glass with actual thickness ranging between 6 mm and 6.38 mm, and between 8 mm and 8.38 mm, was to be treated as 6 mm and 8 mm respectively for computing duty liability under the applicable notification.

Analysis: The Tribunal applied its earlier decision holding that, in light of the CBEC circular, where the thickness of laminated safety glass falls within the relevant range, the nominal thickness must be accepted for duty computation. Since the present thickness range remained within the same limits, the nominal thickness of 6 mm and 8 mm was required to be adopted for assessing duty liability.

Conclusion: The duty demand was not sustainable and was set aside in favour of the assessee.

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