https://www.taxtmi.com/caselaws?id=166126 The Tribunal upheld the assessment of liquid paraffin under Item 11A in some instances and granted refunds when reclassified under Item 8-CET in others. The judgment clarified the classification of liquid paraffin, conformity to refined diesel oil specifications, presence of bituminous substance, and proper testing procedures. Ultimately, refunds were ordered for excess amounts collected, resolving the dispute and providing clarity on the assessment of liquid paraffin under the relevant tariff items in all 14 appeals by M/s. Nav Bharat Enterprises. en-us Tue, 24 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 14:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166126 The Tribunal upheld the assessment of liquid paraffin under Item 11A in some instances and granted refunds when reclassified under Item 8-CET in others. The judgment clarified the classification of liquid paraffin, conformity to refined diesel oil specifications, presence of bituminous substance, and proper testing procedures. Ultimately, refunds were ordered for excess amounts collected, resolving the dispute and providing clarity on the assessment of liquid paraffin under the relevant tariff items in all 14 appeals by M/s. Nav Bharat Enterprises. Case-Laws Central Excise Tue, 24 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166126