1999 (2) TMI 171

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellants. Shri V.M. Udhoji, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein are manufacturers of Laminated Safety Glass (hereinafter referred to as LSG) falling under CET sub-heading 7004.20. The nominal thickness of LSG is 6.00 mm, while the thickness varies from 5.98 mm to 6.78 mm. Show cause notices were issued demanding duty on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hickness ranged between 6 mm and 6.4 mm, it fell within the range covered by the circular and hence the nominal thickness should be accepted as 6 mm. In the present case, the thickness ranges between 6 mm and 6.38 and, therefore, it has to be taken as 6 mm thickness for the purpose of computing duty liability. Similarly, if the thickness ranges between 8 mm and 8.38 mm, the duty liability has to b....