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2018 (3) TMI 916 - AT - Central ExciseClassification of goods - Organic Composite Solvents - It appeared to Revenue that since Naphtha was used as input the final product emerged should be classified as Motor Spirit under Tariff Item No. 27101111 - to be classified under CETH 38140010 or under CETH 27101111? - Held that: - Learned Commissioner (Appeals) held that there were no grounds to classify the said goods manufactured by respondent as Motor Spirit - There is no ground which has contested finding by the Learned Commissioner (Appeals) - goods to be classified under CETH 38140010 - appeal dismissed - decided against Revenue.
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