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2019 (11) TMI 242 - AT - Central ExciseClassification of imported intermediate goods - Reformate - classified under CETH 27101113 or under CETH 27101119? - Revenues case is that the reformate imported by the appellants is nothing but Motor Spirit commonly known as Petrol; as per definition at supplementary notes to chapter 27 of Schedule to the CETA - HELD THAT:- The Chemical Examiner Report is not comprehensive and therefore, it cannot be concluded on basis of the report that the impugned product i.e., reformate is motor spirit adhering to BIS: 2796-1995 standards for EURO II, III, IV Standards. Therefore, it cannot be called motor spirit commonly known as petrol as is understood in common parlance - the report of BPCL who are experts in the field is to be relied upon in comparison to Chemical Examiner's report which is not comprehensive and conclusive. Appeal dismissed - decided against Revenue.
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