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of <h1>The SC dismissed the appeal as devoid of merit after condoning the delay.</h1> The SC dismissed the appeal as devoid of merit after condoning the delay. - 2020 (373) E.L.T. A119 (SC) Classification of goods - Light Diesel Oil (LDO) - it was held by Tribunal that While it is wrong to test the product LDO against the parameters prescribed in IS 1460:2000 which applies solely to HDO after 2008, it is seen that the test reports of the appellant do not cover a large number of parameters prescribed in IS 1460:2000. The same also applies to the parameters available in IS 15770:2008. HELD THAT:- The appeal is without any merits - appeal dismissed. The Supreme Court in Citation: 2020 (6) TMI 417 - SC Order dismissed the appeal as devoid of merit after condoning the delay.
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