TaxTMI 
TaxTMI 
2019 (9) TMI 412
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....istian (Advocate) For Respondent: Shri J. Nagori (A.R.) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the residual Crude Bottom Oil remaining in the process of heating of Commingled Crude Oil in a distillation column to manufacture excisable petroleum oils is classifiable under chapter heading 27.09 as petroleum Oils, crude or under chapter sub-heading 27101990....
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....31 (T) * Osaka Alloys & Steels Pvt. Ltd 2005 (192) ELT 1197 (T) * Remark Flour Mills Pvt. Ltd 2018 (12) GSTL 481 (Guj.) He further submits the product was tested by Chemical examiner- vadodara, for the same product, once again testing was done by the same authority. He submits that as per para 13 of manual of the Revenue laboratories, if it all re-testing has been done the same can be done....
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.... * Gujarat Petrosynthese Ltd. 1998 (102) ELT 293 (T) 3. He also submits that when there are multiple test results available, the test report which is in favour of the assessee should be accepted. He submits that the 3rd test report dated 04.10.2007 by M/s Met-Chem Laboratories-Vadodara made it clear that the disputed product and Commingled Crude Oil have almost the same and having similar char....
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.... behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of the submissions made by both the sides and perusal the records, we find that the adjudicating authority has not considered very vital legal issue that once a chemical test examination was done by the Chemical Examiner-Vadodara, thereafter if re-test has been done, it should be done by the Higher A....