2018 (2) TMI 586

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....llant: Shri Anurag Mishra (Advocate)                                                     for Respondent: Shri Mohd. Altaf (Asstt.Commr.)A....

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.... each other. He accordingly set aside the 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 establish....

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....rt was received:-  "The sample is in the 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   &n....

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....ain mineral oil, thus justifying, it's exclusion from Chapter heading 3403. He, 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 tha....