2015 (12) TMI 927

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....uthorised Representative For the Respondent : Shri S.J. Vyas, Advocate ORDER Per : Mr. P.K. Das; Revenue filed this appeal against the order of the Commissioner (Appeals). By the impugned order, Commissioner (Appeals) rejected the appeal filed by the Revenue. 2. The relevant facts of the case, in brief, are that the appellants imported LIquified Petroleum Gas Mixture in Bulk and cla....

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.... Petroleum gases and other gaseous hydrocarbons both in liquefied state and in gaseous state are covered under heading 27.11. LPG is covered specifically under the tariff entry 271110 00 as Other liquefied 'Petroleum gases'. There is no distinction in the tariff entries in respect of LPG supplied for domestic household consumers and for other category. It is only for the purpose of concess....