9911796707
TMI Blog2004 (1) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... ocates, for the Appellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide his impugned Order, the Commissioner of Central Excise has confirmed the duty of Rs. 2.86 crores (approx.) against the appellant company on the finding that their product - "Aromex" - was properly classifiable under heading 2707.90 attracting higher rate of duty of Rs. 2750.00 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner having jurisdiction over their factory. He submits that even during the relevant time "Aromex" was considered as "Refined Diesel Oil" by the Government, as is evident from the Notification No. 75/84-C.E., wherein Serial No. 19 provides concessional rate of duty for Refined Diesel Oil known as "Aromex" or "Iomex". From this, Dr. Chakraborty submits that the understanding of the Revenue was to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner, holds no water as the "Aromatic Content" of the "Aromex" was not pointed out in the Classification List, is not justifiable in as much as there is no legal obligation on the assessee to disclose the contents of the product unless the Revenue asked for the same. He submits that it was open to the Assistant Commissioner to get the product tested or to ask the appellants about th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany claiming classification under Heading 2710.39 was duly approved by their jurisdictional proper Officer. It is also mentioned in the said Order that subsequently for the purpose of obtaining a uniform classify- cation, the product in question was got tested and it was found that the classify- cation would be under Heading 2707.90. There is no specific reason attributed to the appellants by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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