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CESTAT, Ahmedabad: Base Oil SN50 Cannot be Classified as High Speed Diesel - (05 Oct 2021)

CUSTOMS

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, while setting aside the redemption fine and penalties imposed on Rajkamal Industrial Pvt Ltd, has held that base oil SN50 cannot be classifiable as High-Speed Diesel (HSD).

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