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2018 (4) TMI 829 - AT - Central ExciseClassification of goods - Low Aromatic Naphtha (LAN) - whether classifiable under heading 2710.14 is actually classifiable as “Other Special Boiling Point Spirit” or is it classifiable as ‘Naptha’ under heading 2710.19 prior to 1.3.2005 and as ‘Naptha’ under 2710 11 90 after 1.3.2005? - Held that: - the test results prove that the products answers to the definition of “Special Boiling Point Spirits” in all respects except the description that appears in the single dash entry in the heading. The onus is on revenue to establish that the goods answer to the description given in single dash entry (upto 1.3.05) and to the definition of motor spirit after (1.3.05). Since revenue has not even attempted to test the goods for this purpose it has failed to establish its claim to classification under that entry. Appeal dismissed - decided against Revenue.
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