2010 (1) TMI 464

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....Patel, Advocate, for the Appellant. Shri Wilson H., Jt. CDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The issue involved in the present case is classification of the various goods, viz., RRS-I N, RRS-II N, etc., which were classified by the appellants under CETH 2710.90 as "others". The impugned order has been passed classifying the product under CETH 2710.11 and 2710.1....

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....mpany and ex-director are in appeal. 2. Heard both sides. 3. In this case, by the time the officers visited the unit, there was no manufacturing operation going on and the existing stock was said to be contaminated and, therefore, no samples could be drawn. Further, during the period when the appellant company was manufacturing the product, the departmental offices had never drawn the sample....

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....n engine. The appellants contested this by stating that this only reflected the understanding of Shri A.K. Jain but the fact remains that they were selling the product as a solvent to their customers and in the absence of a proper test as regards the characteristics and its end use, mere opinion of their manager would not be sufficient to revise the classification. The decision cited by the Ld. Ad....

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....oduct has to be classified based on its characteristics and properties". In this case tariff heading under 2710 itself described suitability for use as fuel in spark ignition engine as one of the requirements for classification of the product under this heading. Thus, the order of the Commissioner proceeds on a misunderstanding of the heading. In the absence of any evidence to show any of the cust....