TMI Blog2018 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices cannot be changed the chance of the appellant/assessee - the classification has rightly brought under heading 3403 of the CETA, 1985 - appeal dismissed - decided against appellant. - E/710 & 981/09 - A/92146-92147/2017 - Dated:- 14-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. C.J. Mathew, Member (Technical) Shri Dhirendra Pratap, Advocate - for Appellant Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has filed the present appeal. 3. With this background, we have heard Shri Dhirendra Pratap, learned Advocate on behalf of the appellant who submits that the IOCL has also mentioned the same tariff sub-heading in the invoice. He also submits that as per the ratio, the Tribunal in the case of Kent Chemicals P. Ltd. v. CCE - 2017 (7) GSTL 71 (Tri) as well as in the case of Anmol Sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to Para 5.1 of the show-cause-cum-demand notice where the said chemical analysis and its processing has been discussed. 4.1 In addition, the learned A.R. has drawn our attention to Para 13 of the show-cause notice where Shri Sanjay Raizada, Asst. Manager (Finance) of IOCL, in his statement dated 04.09.2001 deposed that classification of 2T oil which was under Chapter 34 for servo 2T suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as accepted the chemical analysis and the composition, by merely wrong mentioning of sub-heading in the invoices cannot be changed the chance of the appellant/assessee. 6.2 By considering the judicial pronouncements, we agree with the findings which are based on the documents submitted by the employees of the IOCL. We are of the view that the classification has rightly brought under heading 340 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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