Supreme Court Upholds LPG Classification, Rejects Revenue's Reclassification Attempt

The Supreme Court upheld the classification of "Liquified Petroleum Gas" (LPG) under Entry 27111900, rejecting the Revenue's attempt to reclassify it under Entry 27111300. The assessee's longstanding classification was deemed valid, with both the Commissioner and Tribunal supporting this classification.

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The Supreme Court dismissed the appeal regarding the classification of "Liquified Petroleum Gas" (LPG) under Entry 27111900, stating that the assessee's classification was accepted as it had been prevailing for years, despite the Revenue's attempt to change it to Entry 27111300 when the custom duty rate changed. The Commissioner and Tribunal upheld the assessee's classification.

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