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of <h1>Supreme Court Upholds LPG Classification, Rejects Revenue's Reclassification Attempt</h1> <h3>Commnr. of Customs, Mangalore Versus M/s ELF Gas India Ltd.</h3> The Supreme Court upheld the classification of 'Liquified Petroleum Gas' (LPG) under Entry 27111900, rejecting the Revenue's attempt to reclassify it ... Classification of goods - Classification of LPG - classification under Entry 27111900 or under Entry 27111300 - Held that:- Commissioner rightly rejected the position taken by the Revenue in this behalf and accepted the classification as done by the assessee which was prevailing for quite some time. The Tribunal has affirmed the aforesaid view of the Commissioner and we do not find any reason to interfere with the same. - Decided against Revenue. 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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