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2019 (7) TMI 1977 - AT - Central ExciseClassification of goods - Mixed Fuel Oil manufactured by the appellant - classifiable under 2710 1119 as claimed by the department or under 2710 1990 as claimed by the appellant? - HELD THAT:- The issue that whether the Mixed fuel oil manufactured by the appellant M/s Gail India Ltd. is classifiable under 2710 1119 or 2710 1990 has been settled by this Tribunal in the appellant’s own case GAIL (INDIA) LTD. VERSUS C.C.E, & S.T. - VADODARA-II [2019 (5) TMI 574 - CESTAT AHMEDABAD] where reliance was placed in 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 impugned order is set aside, appeal is allowed.
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