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2005 (3) TMI 774 - SC ORDERExtract: ........ 323 (S.C.) and Commnr. of C. Ex. Calcutta (IV) v. Pt. D.P. Sharma reported in 2003 (154) E.L.T. 324 (S.C.). In these cases it has been held that “Himtaj Oil” is classifiable under Tariff Item 30.03. We are in respectful agreement with these decisions. The Appeals therefore fail and stand dismissed. There shall be no order as to costs.
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