9911796707
TMI Blog2018 (7) TMI 1774X X X X Extracts X X X X X X X X Extracts X X X X ..... F CENTRAL EXCISE, KANPUR [2018 (1) TMI 248 - CESTAT ALLAHABAD] passed by this Tribunal, where Residue Crude Oil or Waste Crude Oil or Heavy Residue Oil is correctly classified under Tariff Item No. 27090000 - appeal dismissed - decided against Revenue. - APPEAL No. E/1541/2010-EX[DB] - A/71119/2018-EX[DB] - Dated:- 25-5-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Item No. 27090000. It appeared to Revenue that Heavy Residue Oil was properly classifiable under the same Tariff Item under which Industrial Solvent was classified i.e. Tariff Item No. 38140010. Therefore, respondents were issued with a Show Cause Notice dated 03/10/2007, wherein the classification was proposed to be under Tariff Item No. 38140010. Further, there was a proposal to demand different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em No. 38140010. He, further, submitted that the issue is decided by this Tribunal through Final Order No. 70570/2017 dated 07/06/2017. 4. The Counsel on behalf of the respondent is absent on call. 5. Heard the ld. A.R. and perused the records. Further, we find that the issue is no more res-integra in view of Final Order No. 70570/2017 dated 07/06/2017 passed by this Tribunal, where Residue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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