TMI Blog2019 (5) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... S GAIL (INDIA) LTD. VERSUS C.C.E S.T. VADODARA-II (VICE-VERSA) [ 2019 (1) TMI 174 - CESTAT AHMEDABAD] where it was held that Revenue has not produced the necessary evidence to classify the product as motor spirit falling under heading 2710.99 (prior to 31.03.2005) and under tariff Heading 2710 19 90 (after 31.03.2005). The identical issue involved in the case has been decided in the favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other case was decided by this Tribunal vide final Order no. A/10283/2019 dated 04/02/2019 dated 04/02/2019. Therefore, the issue is no longer is dispute. 3. Shri T.G. Rathod, Ld. Jt. Commissioner (AR) reiterates the finding of the impugned order. 4. On careful consideration of submissions made by both the sides and perusal of records, we find that identical facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture with any substance other than mineral oil as required in terms of the decision of Tribunal in case of Oil India Ltd., upheld by Hon ble Apex Court (supra). Thus Revenue has not produced the necessary evidence to classify the product as motor spirit falling under heading 2710.99 (prior to 31.03.2005) and under tariff Heading 2710 19 90 (after 31.03.2005). In these circumstances demand of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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