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2011 (5) TMI 756 - ALLAHABAD HIGH COURTPre-deposit – classification - submission on behalf of the appellants is that even after distillation, the product does not cease to be Commingled Crude Oil and will continue to be classified under Tariff entry no. 2709 00 00 of the Central Excise Tariff, for which tariff rate of central excise duty is nil - Tribunal itself in its order has recorded that “in the present case, the Commingled Crude Oil is subjected to distillation at 200 degree centigrade and by the process of distillation, the lighter component constituting about 30% of the total weight of the crude oil is separated and is sold as composite organic solvent – Held that:- appellants have made a strong prima facie case and considering that they have continuously been treating the same as subject to nil tariff, to meet the ends of justice, the learned Tribunal is directed to dispose of the appeal at the earliest. The appellants to secure the amount of Rs. 50,00,000/- by security other than cash or bank guarantee, appeal stands disposed of
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