2019 (3) TMI 238 - AT - Central Excise

Classification of goods - Mixed Fuel Oil - whether the product is classifiable as Motor Spirit under tariff heading 2710 19 90? - Held that - In an identical issue, in the appellant s own case M/S GAIL (INDIA) LTD. VERSUS C.C.E & S.T. VADODARA-II (VICE-VERSA) 2019 (1) TMI 174 - CESTAT AHMEDABAD has been decided in their favor - appeal allowed - decided in favor of appellant.

Summary

The issue was classification of Mixed Fuel Oil as Motor Spirit under tariff heading 2710 19 90. The appellant's counsel cited a previous favorable decision. The Joint Commissioner for the Revenue upheld the impugned order. The tribunal decided in favor of the appellant based on the previous judgment and allowed the appeal.