2014 (9) TMI 846

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.... Adv. For the Respondent : Shri Anil Gidwani, A.R. JUDGEMENT Per: M.V. Ravindran; 1. These three appeals are disposed of by a common order as the facts and issue arises from the same Order-in-Original. 2. Heard both sides and perused the records. 3. The basic issue involved in the main appeal of M/s Hansdhrup Petrochem Pvt. Ltd is regarding the classification of the product manuf....

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.... Counsel appearing on behalf of the appellant would submit that the issue is now squarely covered by the judgment of Silverchem Industries Ltd as also Avani Petrochem Ltd Vs CCE Vadodara-II - 2010 (249) ELT 117 (Tri-Ahmd). 4. Ld. D.R. reiterates the findings of the adjudicating authority. 5. On perusal of the records, we find that directions in our remand order has not been carried out as re....

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.... classifiable as special boiling point spirit under sub-heading No. 2719.13 has to satisfy both the criteria for motor spirit - in regard to flash point as well as suitability for use as fuel, and that satisfaction of flash point criterion alone is not sufficient. Secondly, we also find that the details of comparable products have not been made available to the appellants. Keeping in view the fore....

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....ra is also not conclusive since he himself has clarified that from the given distillation range of solvents, it appears that these solvents can be blended with other petroleum streams to meet the specifications for motor spirit. This cannot be considered as conclusive opinion. Further, Tribunal in case of M/s. Indu Nissan Oxo Chemical Industries Ltd. v. CCE, Vadodara as reported in 1998 (101) E.L.....