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1999 (7) TMI 184
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....nt. Shri K.M. Patwari, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellant manufactured glycerine. At the material time sub-heading 1506.11 of the CETA covered crude (unrefined) glycerine and sub-heading 1506.12 provided for refined glycerine. The assessees had filed classification lists showing their product as falling under sub-heading 1506.11 describing th....
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....eal is before us. 3. We have heard Shri R.J. Parekh, Advocate for the appellants and Shri K.M. Patwari for the revenue. 4. Shri Parekh relies upon the Indian Standard specification for glycerine (No. IS : 1976-1977). As per the Indian Standard specification, the glycerol content of refined glycerine should be higher than 98%. The Chemical Examiner's report does not show the percent....
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....5. The basic issue does not cover classification; but the belief of the revenue that if it were pure glycerine than it must command a higher price than was contracted for on the assumption that the goods were unrefined or semi crude or crude glycerine. This presumption may not be correct. The price in proforma II was given on the basis of a contract. The contract has not been found fault with....