https://www.taxtmi.com/caselaws?id=166841 Storage loss in Low Sulphur Heavy Stock was reconsidered on the basis of actual handling conditions, including transport as a hot fluid at about 70 C in insulated tank lorries and the difficulty of accurate dip measurement. The earlier 0.05% allowance was treated as having proceeded on an incorrect assumption that the product remained semi-solid at normal temperature, without sufficient regard to handling conditions and human error in measurement. Acceptable storage loss was fixed at 0.25% as normal loss, and duty demand was restricted to the balance after allowing that percentage as loss due to normal causes. en-us Mon, 21 Nov 1983 00:00:00 +0530 Sat, 08 Nov 2014 11:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166841 Storage loss in Low Sulphur Heavy Stock was reconsidered on the basis of actual handling conditions, including transport as a hot fluid at about 70 C in insulated tank lorries and the difficulty of accurate dip measurement. The earlier 0.05% allowance was treated as having proceeded on an incorrect assumption that the product remained semi-solid at normal temperature, without sufficient regard to handling conditions and human error in measurement. Acceptable storage loss was fixed at 0.25% as normal loss, and duty demand was restricted to the balance after allowing that percentage as loss due to normal causes. Case-Laws Central Excise Mon, 21 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166841