https://www.taxtmi.com/caselaws?id=781966 CESTAT MUMBAI-AT held that the intermingled quantity of SKO with MS/HSD could not be classified as MS or HSD under the Central Excise Tariff, as there was no evidence that the mixed product acquired the characteristics of MS/HSD. Since MS, HSD, and SKO were cleared separately from the factory, duty was correctly paid on MS/HSD on transaction value and on SKO at the higher industrial SKO price, in terms of Section 4. Following precedent in a similar matter, the Tribunal ruled that additional duty on the interface quantity at MS/HSD rates was unsustainable. The demand of differential duty and consequential penalties were set aside, and the appeal was allowed. en-us Thu, 23 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781966 CESTAT MUMBAI-AT held that the intermingled quantity of SKO with MS/HSD could not be classified as MS or HSD under the Central Excise Tariff, as there was no evidence that the mixed product acquired the characteristics of MS/HSD. Since MS, HSD, and SKO were cleared separately from the factory, duty was correctly paid on MS/HSD on transaction value and on SKO at the higher industrial SKO price, in terms of Section 4. Following precedent in a similar matter, the Tribunal ruled that additional duty on the interface quantity at MS/HSD rates was unsustainable. The demand of differential duty and consequential penalties were set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781966