2008 (3) TMI 100

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....mmissioner (A).  In the impugned order, the Commissioner (A) vacated the demand made by the original authority, on what he [Commissioner (A)] had found as Furnace Oil sludge.  The original authority had treated these goods as Furnace Oil mixed with water and Furnace Oil as such.  The other two items, on which the original authority had demanded duty were used capital goods namely, d....