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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Misdeclaration of goods - declaring one of the products that is ...


Court Overturns Misdeclaration of Natural Gasoline Liquid as Naphtha; Incorrect Findings by Commissioner Set Aside.

December 3, 2018

Case Laws     Central Excise     AT

Misdeclaration of goods - declaring one of the products that is Natural Gasoline Liquid (NGL) as “Naphtha” - Commissioner rather has proceeded with the pre-supposed mind of holding the product of respondent being Naphtha. The findings accordingly are held as apparently wrong hence are hereby set aside

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