2003 (8) TMI 277

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....te, for the Appellant. Shri Sanjay Singhal, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal with consent after waiving deposit. 2. The appellant is engaged in the manufacture, inter alia, of anti-corrosive preparations. The goods had earlier been classified by it in Heading 3403.10 of the Tariff i.e. lubricating preparations. ....

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....f the product is in fact mineral hydrocarbon oil. This is what has been revealed when it was tested in March, 1992. There is no change in the ingredients thereafter. An affidavit affirmed on 23-7-2003 by the managing director of the appellant to this effect is produced in support. Counsel for the appellant contends that the Commissioner (Appeals) has not dealt with the argument raised before him t....

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....ort and the chemical opinion seem to variance. The test report in fact is some contradictory, on one hand the product is composed of volatile corrosive chemical and on the other hand, it does not consist principally of lubricating oil. Further, the opinion dated 17-7-1997 of the Dy. Chief Chemist itself does not proceed on the footing that the product does not contain mineral oil, the mineral oil ....