https://www.taxtmi.com/caselaws?id=48749 The appeals involved the classification of "Acid Oil" under the Central Excise Tariff as either Tariff Item 12 or Tariff Item 68. The Tribunal determined that Acid Oil should be classified under Tariff Item 68 based on its chemical composition and distinct classification in international nomenclatures. The majority judgment upheld this classification, allowing certain appeals and dismissing others. The dissenting opinion argued for classification under Tariff Item 12, citing the Supreme Court's decision in Kusum Products Ltd., but was not accepted. en-us Tue, 07 Apr 1998 00:00:00 +0530 Fri, 06 Aug 2010 12:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48749 The appeals involved the classification of "Acid Oil" under the Central Excise Tariff as either Tariff Item 12 or Tariff Item 68. The Tribunal determined that Acid Oil should be classified under Tariff Item 68 based on its chemical composition and distinct classification in international nomenclatures. The majority judgment upheld this classification, allowing certain appeals and dismissing others. The dissenting opinion argued for classification under Tariff Item 12, citing the Supreme Court's decision in Kusum Products Ltd., but was not accepted. Case-Laws Central Excise Tue, 07 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48749