1999 (2) TMI 171

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..... [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 the quantity of LSG of nominal thickness 6 mm and 8 mm on the gr .....

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..... vered 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 be taken on the basis of 8 mm. If this is the basis, there would be n .....

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