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TMI Blog2017 (9) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per : Anil Choudhary The issue in this appeal by the Revenue is whether the Commissioner (Appeals) have rightly held that the importer has imported sheet of Mirror of 1.8mm and sold the goods with description of 2.0mm, did not create any confusion that the goods which were imported are not the same, which were sold by the respondent, vide invoices and consequently further held that the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported by the respondent importer. In reply to the objection of Revenue the appellant appeared and stated by their letter dated 03/08/2010 that as per Bureau of Indian Standards specifications (+-0.2mm) thickness in cut size glass is that tolerance limit as such thickness of 1.8mm is to be considered as 2.0mm. However he was pleased to reject the contention and rejected the refund claim. Being agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent assessee observing that it is certified by the BIS as regards specific goods - Float and Sheet Glass that the actual size or thickness is from 1.8mm to 2.2mm, considering tolerance. It is further observed that the standard of tolerance is known to all in trade as well as the customers of the respondent who were purchasing the goods. Further observed that the difference of thickness indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that glass sheet thickness of 1.8mm to 2.2mm are same in the trade parlance, then what was the necessity of mis-coating the thickness of glass sheets in the sale invoices by the respondent. 5. The Learned Counsel for the respondent importer have supported the impugned Order-in-Appeal. He further states that there is no ostensible ground raised by Revenue. He further said that the Bureau of Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 3 of the Customs Tariff Act, 1975 shall be admissible in respect of the above goods. That in view of the facts evident on the facts of the record, I agree with the finding of Learned Commissioner (Appeals) and also hold that there is no material difference in mentioning the glass imported as 1.8mm Aluminium Coated Glass Sheet Mirror as 2.0mm mirror imported at the time of resale in the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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