2021 (12) TMI 292 - CESTAT MUMBAI - Customs

Head Note / Extract:
Levy of Anti-Dumping Duty - import of float glass of thickness 3.8mm - tolerance of thickness of goods - N/N. 48/2014-Customs (ADD) dated 11th December 2014 - HELD THAT:- As nominal thickness has not been defined in BIS and moreover when actual thickness is available, then nobody can extend the tolerance to demand anti dumping duty from the appellant. Moreover, for earlier imports, the goods have been verified and allowed to be cleared by the customs authorities. In that circumstances, it is held that the demand against the appellant is not sustainable and accordingly, the same is set aside. Appeal allowed - decided in favor of appellant.