2015 (2) TMI 297

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....the Appellant. Shri Ganesh Havannur, Addl. Commissioner (AR), for the Respondent. ORDER Even though only stay application has been listed, on going through the records and hearing both the sides, we reached the conclusion that the impugned order is not sustainable and nothing else is left for consideration at a later stage and therefore, we decided to allow the appeal itself at this stage....

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....by the party against this order was rejected. 3. We find that the Commissioner (A) has simply observed that the report from the CRCL leaves no room for doubt. He also observed that the percentage of ash content in the imported oil base bears out the conclusion of the adjudicating authority. He has upheld the reclassification as well as redetermination of value. 3.1 Since the Commis....

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....authority has simply misinterpreted the Note (h) to Chapter 27. Note (h) of supplementary Note in Chapter 27 reads as under : "'Lubricating Oil' means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.3°C." This means that to be classified under 'lubricating oil', flash point has to be below 93.3° C. The CTH of 'lubr....