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1985 (2) TMI 255 - AT - Central ExciseExtract: ....... it was not, it was assessable under Item 10-CET which is furnace oil, a fuel oil. The oil fell on the wrong side of the qualifications of sulphur content limit for the concession sought and should be assessed at the higher rate of duty of ₹ 138.75. 8. The Appellate Collector’s order does not need to be modified. The appeal is rejected.
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