2022 (4) TMI 732 - SC - Central Excise

Classification of goods - Light Oils and Preparations - HELD THAT - In the present case, even as per the Chemical Examiner s Report, the range of distillation of the product in question was between 35 degree to 58 degree Celsius which is much below 210 degree Celsius and the word used in sub-heading notes referred to herein above is at and not up to - there are no reason to interfere with the impugned order(s) passed by the Tribunal. Appeal dismissed.

Summary

The Supreme Court of India dismissed the appeal as the product in question did not meet the criteria of "Light Oils and Preparations" under sub-heading 2710-12, as it distilled below 210 degrees Celsius. The delay was condoned, and pending applications were disposed of.