2009 (4) TMI 765

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.... [Order per : Jyoti Balasundaram, Vice-President]. - The issue involved in the present appeal is the classification of "Sulphonated castor oil" - whether under CET SH 3403.90 which covers "Lubricanting preparations .....", as contended by the Revenue or CET SH 3402.10 covering "Sulphonated castor oil, fish oil or sperm oil", as claimed by the assessee and accepted by the lower appellate authority....