2020 (6) TMI 417 - SCH - Central Excise

Classification of goods - Light Diesel Oil (LDO) - it was held by Tribunal that While it is wrong to test the product LDO against the parameters prescribed in IS 1460 2000 which applies solely to HDO after 2008, it is seen that the test reports of the appellant do not cover a large number of parameters prescribed in IS 1460 2000. The same also applies to the parameters available in IS 15770 2008. HELD THAT - The appeal is without any merits - appeal dismissed.