2005 (10) TMI 321

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..... nt. Shri. R.J. Parakh, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The respondents herein who are engaged in the manufacture of goods falling under Chapters 15, 29 and 39 of the Schedule to the Central Excise Tariff Act, 1985, cleared a particular quantity of epoxidised oil which is ultimately used as plasticisers in the plastic industry, during the period .....

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..... "unnecessarily made submission by stating that epoxidised oil is rightly classifiable under CET sub-heading 1508.90 when he was required to prove that item epoxidised oil cleared by them was not epoxidised plasticisers meant for plastic industry". The Commissioner (Appeals) set aside the demand and penalty holding that there was no admission by the respondents and further holding that there was n .....

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..... xidised oils used as plasticisers or stabilisers will fall for classification under Chapter 15, we find no reason to accept the department's contention that the product falls for classification under Heading 38.12 so as to visit the respondents with liability to duty and liability to penalty. 4. We therefore uphold the impugned order and reject the appeal.
Case laws, Decisions, Judgement .....

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