Customs, Excise and Service Tax Appellate Tribunal (CESTAT)
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M/S Oswal Petrochemicals Ltd. v. Commissioner of Central Excise, Mumbai - II
(i) Whether a duty demand based on reclassification of the products Benzene and Toluene from chapter 29 to chapter 27 is sustainable when such re-classification is based on test reports of which only a gist was provided to the…