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of CESTAT held that imported clear float glass is classifiable under CTH 7005 1090 (and thus eligible for the 'NIL' BCD benefit where applicable under the relevant notification for ASEAN imports), quashed the impugned orders and allowed the appeals. The Tribunal affirmed that taxation can be effected only by authority of law and the department cannot recover excess duty beyond legal liability, including in cases of self-assessment; payment of duty under protest is a permissible protective remedy. The Tribunal noted prior coordinate-bench precedent supporting the classification and emphasized that the adjudicative function requires impartial fact-finding, with departmental representatives obliged to assist the Tribunal in the administration of justice.
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