https://www.taxtmi.com/caselaws?id=440696 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. en-us Tue, 11 Jul 2023 00:00:00 +0530 Mon, 24 Jul 2023 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440696 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. Case-Laws Customs Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440696