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2019 (5) TMI 574 - CESTAT AHMEDABADClassification of Mixed Fuel Oil - whether the Mixed Fuel Oil is classified as Motor Spirit under heading 2710 19 90? - HELD THAT:- On identical facts and the legal issue involved in the present case has already been considered by this Tribunal in the judgments cited by Ld. Counsel in the case of M/S GAIL (INDIA) LTD. VERSUS C.C.E & S.T. VADODARA-II (VICE-VERSA) [2019 (1) TMI 174 - CESTAT AHMEDABAD] where it was held that Revenue has not produced the necessary evidence to classify the product as motor spirit falling under heading 2710.99 (prior to 31.03.2005) and under tariff Heading 2710 19 90 (after 31.03.2005). The identical issue involved in the case has been decided in the favour of assessee - appeal allowed - decided in favor of appellant.
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