TMI Blog2018 (3) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... under CETH 38140010 or under CETH 27101111? - Held that: - Learned Commissioner (Appeals) held that there were no grounds to classify the said goods manufactured by respondent as Motor Spirit - There is no ground which has contested finding by the Learned Commissioner (Appeals) - goods to be classified under CETH 38140010 - appeal dismissed - decided against Revenue. - APPEAL No. E/1260/2012-EX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals). The Learned Commissioner (Appeals) has recorded his finding that Revenues said contention was based on chemical examiner of CRCL s report dated 04/12/2003 and according to the said report the classification were sought to be under Chapter 27.10 and after introduction of 8-digit Tariff system, Revenue wanted to classify the same as Motor Spirit and there is categorical repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or less repetition of contention of Revenue in the show cause notice. There is no ground which has contested finding by the Learned Commissioner (Appeals). We, therefore, held that there is no merit in appeal filed by Revenue. We therefore dismiss the appeal filed by Revenue. The respondent shall be entitled for consequential relief, as per law. (Dictated Pronounced in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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