2004 (9) TMI 242

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....   [Order per : S.S. Kang, Vice-President]. - The common issue is involved in these appeals, therefore, are being taking up together. 2. The Revenue filed these appeals against orders-in-appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents are engaged in the manufacture of specialty solvent chemical of different grades. The respondent c....

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....he product is nothing but the constituents of Neptha and is ought to fulfil the criteria of suitability of use in spark ignition engine. 6. We find that to classify the product under sub-heading Nos. 2710.11, 2710.12 and 2710.13 of Central Excise Tariff which satisfy the following three conditions : 1.      Product must of hydrocarbon 2.    &nb....