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TMI Blog2017 (12) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original is not sustainable - Held that: - The learned counsel for the respondent has taken us through the reports given by CRCL dated 29.08.2003 which indicated that it was not possible for the CRCL to say whether the samples drawn from the goods manufactured by the respondent could be used as fuel in the spark ignition engines - also, Shri Rathore during his cross examination has agreed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same under Tariff Item No.38140010 of First Schedule of Central Excise Tariff Act, 1985. It appeared to Revenue that good should be classified as motor spirit under Tariff Item No.27101113, therefore, samples were drawn and sent to Central Revenue Control Laboratory (CRCL). On the basis of test reports through Order-in-Original dated 27.04.2009 the goods manufactured by the respondent were held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded her observations and findings in the impugned Order-in-Original. On the basis of two reports of CRCL dated 01.04.2003 and 29.08.2003 and two opinions dated 23.10.2007 and 05.11.2007 issued by Shri Y.K.S. Rathore, the outcome of the cross examination of Shri Y.K.S. Rathore and above stated report issued by Indian Institute of Petroleum (IIP) the Original Authority through impugned Order-in-Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned AR who has presented the grounds of appeal. 4. Heard the learned counsel for the respondent who has submitted written submissions. The learned counsel for the respondent has taken us through the reports given by CRCL dated 29.08.2003 which indicated that it was not possible for the CRCL to say whether the samples drawn from the goods manufactured by the respondent could be used as fuel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any test in CRCL. He, therefore, contended that Indian Institute of Petroleum, Dehra Dun being premier institute devoted to the field of petroleum which has certified that the goods manufactured by the respondent were not in confirming with this specification required for classification of the some as motor spirit. 5. Having considered the rival contentions we find force in the contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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