2009 (4) TMI 765

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..... nd Shri P. Karthikeyan, JJ. Shri M.K.A.K. Mohiddin, JDR, for the Appellant. Shri M.N. Bharathi, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue involved in the present appeal is the classification of Sulphonated castor oil - whether under CET SH 3403.90 which covers Lubricanting preparations .. , as contended by the Revenue or CET SH 340 .....

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