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2017 (12) TMI 431 - AT - Central ExciseClassification of goods - motor spirit or not? - The contention in the grounds of appeal is that the scheme of Central Excise Tariff Act, 1985 does not mandatorily required goods to meet BIS specifications and, therefore, the impugned Order-in-Original is not sustainable - Held that: - The learned counsel for the respondent has taken us through the reports given by CRCL dated 29.08.2003 which indicated that it was not possible for the CRCL to say whether the samples drawn from the goods manufactured by the respondent could be used as fuel in the spark ignition engines - also, Shri Rathore during his cross examination has agreed that the opinions given by him were without any conduct of any test in CRCL - the respondent shall be entitled for consequential relief as per law - appeal dismissed - decided against Revenue.
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