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2018 (7) TMI 8 - AT - Central ExciseClassification of goods - Bituminous compounds 33-S, -22, -33, -43 and 33-5 - ALPHA SMR-65, -75, -120 - whether to be classified under sub-heading 2715.10 or under sub-heading 2715.90 of Central Excise Tariff? - Held that:- This is the kind of heading where the classification would be determined by the use. If the chemical composition of the product is to be the determinative factory or classification, then the sub-heading 2710.60 would become redundant as all lubricating oils falling under 2710 would find classification in other subheadings described on the basis of the technical features and parameters of the material. The assertion made in the impugned order that the classification cannot be determined on the basis of the use of the product is misplaced, especially in the instant case where the sub-heading itself requires the use of the product as a major criteria for classification. Appeal allowed - decided in favor of appellant.
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