https://www.taxtmi.com/caselaws?id=91933 Classification of glycerine depended on whether the evidence established a reliable distinction between crude or unrefined glycerine and refined glycerine. On the facts, the product description, contract specification and reported purity did not justify disturbing the assessee's classification, as the Chemical Examiner's report lacked a glycerol percentage and the recorded purity of 97.3% did not conclusively place the product in the refined category. Valuation also failed: the agreed contract price was not shown to be invalid, artificial or affected by flow-back, and duty could not be raised merely on a presumption that refined glycerine should fetch a higher price. Consequential relief followed. en-us Tue, 27 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91933 Classification of glycerine depended on whether the evidence established a reliable distinction between crude or unrefined glycerine and refined glycerine. On the facts, the product description, contract specification and reported purity did not justify disturbing the assessee's classification, as the Chemical Examiner's report lacked a glycerol percentage and the recorded purity of 97.3% did not conclusively place the product in the refined category. Valuation also failed: the agreed contract price was not shown to be invalid, artificial or affected by flow-back, and duty could not be raised merely on a presumption that refined glycerine should fetch a higher price. Consequential relief followed. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91933