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2017 (4) TMI 196
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..... Shri C. Singh, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Original No. 81/2005, dated 9-8-2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the classification of goods as to whether importation is furnace oil or waste oil. Appe....
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....bmission that they have declined to bear the cost of testing in IIP, Dehradun. It is his submission that the sample which were sent to the Dy. Chief Chemist is not properly analysed as the Revenue's lab does not have proper facility to test the sample is the reason the samples are sent to IIP, Dehradun. 5. Ld. Departmental Representative reiterates the finding of the lower authorities. ....