2019 (5) TMI 574

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.....G. Rathod, Jt. Commr.(AR) ORDER Per: Ramesh Nair The issue involved is that whether the Mixed Fuel Oil is classified as Motor Spirit under heading 2710 19 90. 2. Shri Dhawal Shah, Ld. Counsel appearing on behalf of the appellant submits that the issue is covered under the case which has already been decided vide this Tribunal order reported at Gail (India) Ltd. 2019 (1) TMI 174-CESTAT....

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....23;. In the instant case, letter of the Superintendent (prev.) dated 20.04.2006 suggests that the product has been tested in admixture with motor gasoline in the ratio of 10% V/V. The said letter of the Superintendent is in respect to subsequent query of the appellant seeking this information. In this background, it is seen that the product has not been tested for its suitability for use in admixt....