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2013 (11) TMI 1097 - CESTAT KOLKATAClassification of Condensate – Waiver of Pre-deposit - Whether the goods classify under Sub-Heading 27101113, attracting Excise Duty as against the applicant claiming classification under Sub-heading 27090000 Tariff rate under sub-heading 27090000 is nil – Held that:- Condensate is a petroleum in natural state and is crude oil - the crude oil is excluded from the product i.e. Motor Spirit classifiable under Chapter sub-heading 2710, the product Condensate prima facie appear classifiable as crude oil under Chapter heading 2709 - The advice tendered by the Ministry of Petroleum based on the opinion of the trade understanding, Board is of the view that Condensate is classifiable as crude mineral oil under item 68 CET – there is no change in the products specification and their product - Prima facie the Applicant could able to make a case for full waiver of the amount – stay granted.
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