https://www.taxtmi.com/caselaws?id=116649 The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeal and relieving the respondents from duty liability and penalty. The disputed product, epoxidised oil obtained from vegetable oil used as plasticisers, was classified under Chapter 15 based on the HSN Explanatory Notes, rejecting the department's argument for classification under Chapter Heading 38.12. en-us Wed, 26 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 15:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116649 The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeal and relieving the respondents from duty liability and penalty. The disputed product, epoxidised oil obtained from vegetable oil used as plasticisers, was classified under Chapter 15 based on the HSN Explanatory Notes, rejecting the department's argument for classification under Chapter Heading 38.12. Case-Laws Central Excise Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116649