https://www.taxtmi.com/caselaws?id=87249 The Appellate Tribunal CEGAT, MUMBAI upheld the classification of oleopine resin under sub-heading 90 of the Central Excise Tariff, rejecting the Departmental Representative's arguments. The Tribunal found that the goods classifiable under sub-heading 10 and 90 were distinct, emphasizing the legislative intent to treat products manufactured with and without power differently for levy of Central Excise duty. The Commissioner (Appeals) decision was supported by the lack of evidence for classification under sub-heading 10, with the importer providing a certificate confirming the absence of power in manufacturing the resin. The appeal was dismissed, affirming the classification under sub-heading 90. en-us Fri, 22 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87249 The Appellate Tribunal CEGAT, MUMBAI upheld the classification of oleopine resin under sub-heading 90 of the Central Excise Tariff, rejecting the Departmental Representative's arguments. The Tribunal found that the goods classifiable under sub-heading 10 and 90 were distinct, emphasizing the legislative intent to treat products manufactured with and without power differently for levy of Central Excise duty. The Commissioner (Appeals) decision was supported by the lack of evidence for classification under sub-heading 10, with the importer providing a certificate confirming the absence of power in manufacturing the resin. The appeal was dismissed, affirming the classification under sub-heading 90. Case-Laws Customs Fri, 22 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87249