https://www.taxtmi.com/caselaws?id=775339 The CESTAT Mumbai held that central excise duty cannot be levied on the intermix of SKO with HSD or MS at the rates applicable to HSD or MS, as the mixed product does not meet the technical specifications and BIS standards required for classification as HSD or MS. The appellants cleared SKO, HSD, and MS separately, and the incidental mixing during pipeline supply does not alter classification or valuation. The Tribunal relied on precedent where duty on the interface quantity of SKO was not demanded at HSD or MS rates. The impugned order confirming demands and penalties against the appellants was set aside, and the appeal was allowed. en-us Thu, 17 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775339 The CESTAT Mumbai held that central excise duty cannot be levied on the intermix of SKO with HSD or MS at the rates applicable to HSD or MS, as the mixed product does not meet the technical specifications and BIS standards required for classification as HSD or MS. The appellants cleared SKO, HSD, and MS separately, and the incidental mixing during pipeline supply does not alter classification or valuation. The Tribunal relied on precedent where duty on the interface quantity of SKO was not demanded at HSD or MS rates. The impugned order confirming demands and penalties against the appellants was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775339