Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2022 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 732 - SC - Central ExciseClassification of goods - Light Oils and Preparations - HELD THAT:- In the present case, even as per the Chemical Examiner’s Report, the range of distillation of the product in question was between 35 degree to 58 degree Celsius which is much below 210 degree Celsius and the word used in sub-heading notes referred to herein above is “at” and not “up to” - there are no reason to interfere with the impugned order(s) passed by the Tribunal. Appeal dismissed.
|