1999 (7) TMI 184 - AT - Central Excise

Summary

The case involved classification of glycerine under sub-headings 1506.11 and 1506.12 of the CETA. The Chemical Examiner's report indicated the product was refined glycerine. However, the Indian Standard specification set the dividing line at 98% purity, while the glycerol content was found to be 97.3%. The contract price for the goods described as "semi finished glycerine" was upheld, rejecting the assumption that refined glycerine must command a higher price. The appeal was allowed with consequential relief.