https://www.taxtmi.com/caselaws?id=86582 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. en-us Fri, 07 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86582 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. Case-Laws Central Excise Fri, 07 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86582