1999 (2) TMI 171 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who are manufacturers of Laminated Safety Glass (LSG) falling under CET sub-heading 7004.20. The Tribunal held that if the thickness of LSG falls within a certain range, it should be considered as the nominal thickness for duty calculation purposes. The Tribunal set aside the duty demands and allowed the appeals based on this principle.