2018 (2) TMI 586

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....)                                                     for Respondent: Shri Mohd. Altaf (Asstt.Commr.)AR     Per: Arc....

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.... order of Original Adjudicating Authority and remanded the matter to him for getting a fresh report from CRCL. 3. In terms of the remand order, a retest report was procured from CRCL. As per the said report, the goods were sulphonated fatty oil (other than fish oil) but free mineral oil. The Assistant Commissioner held that as the retest report establishes that the goods were not mineral oil, he ....

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.... form of brown coloured viscous liquid. It is composed of fatty matter, sulphonated fatty oil (other than fish oil) and additives. It is free from mineral oil.  Total fatty matter (TFM)       =         63.7% by wt.  Free fatty matter              &nbs....

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....e, accordingly, dropped the proceedings. 6. It is seen that the Appellate Authority reversed the said order of the Joint Commissioner by referring to and relying upon the first report of CRCL, which was against the assessee. As regards, the subsequent re-test report he observed that inasmuch as the product is other than sulphonated fish oil, the same has to be classified under heading 3403. 7. T....