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2019 (4) TMI 172 - AT - Central ExciseClassification of goods - product CG 005 cleared by the Appellant - whether classifiable under CSH 27090000 attracting Nil rate of duty or classification under CSH 27101990 of CETA 1985 attracting duty at 16%? - scope of SCN - Held that:- Neither the Dy.Chief Chemist’s report nor the report of Director CRCL, New Delhi are having any consistency nor the findings of the Adjudicating Commissioner is in line with the proposal in the SCN. Besides, the report obtained from Director, CRCL dt.28.10.2009 and 03.12.2009 obtained during the course of personal hearing were not subjected to any cross examination even though requested by the Appellant. Since the classification of the product rests on the analysis of the sample by respective chemical examiners, their conflicting view do not lend support to the findings of the Commissioner in arriving at a conclusion that the de-hydrated crude oil after process of distillation, which undisputedly remains at the bottom, is classifiable under CSH 2710.1990, a classification which is different from the proposed classification in the SCN i.e. fuel oil under CSH 27101950 of CETA, 1985. Scope of SCN - Held that:- The learned Commissioner has travelled beyond the scope of SCN and relied upon material which are conflicting in nature and without any further verification or re-test and hence the classification arrived at by the learned Commissioner cannot be sustained. The classification under a different sub-heading to the one proposed in the Show Cause Notice is not permissible. Appeal allowed - decided in favor of appellant.
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