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<h1>Appellate Tribunal Upholds Decision on Furnace Oil Classification</h1> The Appellate Tribunal CESTAT, Mumbai upheld the lower appellate authority's decision to dismiss the Department's appeals regarding the classification of ... Furnace oil The Appellate Tribunal CESTAT, Mumbai upheld the lower appellate authority's decision to dismiss the Department's appeals regarding the classification of Furnace Oil as a consumable item, not related to captive power plants. The Tribunal found no reason to interfere with the lower authority's legal orders.