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CESTAT dismissed the Revenue appeal and affirmed the impugned appellate order: the imported products were re-classified against the Importer (Assessee) under Chapter 27 (petroleum oils) - some consignments as Base Oil (CTH 27101960) and others as Rubber Process Oil (CTH 27075000) - holding the Assessee's classification under CTH 2803 incorrect; valuation enhancement was upheld. However, confiscation and penalty under s.112(a) were set aside as unsustainable because evidence did not establish intentional mis-declaration to evade duty and certain off-specification oils could constitute CBFS when used in manufacture. The CESTAT therefore affirmed the lower appellate conclusions on classification and value and dismissed the Revenue appeal.
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