Sikko Sol not used in Automobile not classifiable under 2710 12 13

Sikkim Organics Vs Commissioner of CGST (CESTAT Kolkata)

CESTAT Kolkata held that Sikko Sol no used in Automobile and hence not classifiable under tariff item 2710 12 13 of CETA 1985 hence duty demand thereon unsustainable.

Facts- The appellant is engaged in the manufacturing of “Sikko Sol” classified under tariff item No. 38140010 of the First Schedule to the Central Excise Tariff Act, 1985 and cleared the goods on payment of Central Excise duty.

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