(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commissioner of Customs, Mangalore _____ Appellant
v.
M/s. ELF Gas India Ltd. _________________ Respondent
Civil Appeal No. 1172 of 2007, decided on September 29, 2015
The Order of the court was delivered by
Order
1. It is not in dispute that the respondent-assessee has been clearing the product “Liquified Petroleum Gas” (LPG) declaring the classification under Entry 27111900. This had been happening for number of years. Only when the rate of custom duty changed, the Revenue took somersault and wanted to classify the aforesaid product under Entry 27111300.
2. Taking note of these facts, the Commissioner rightly rejected the position taken by the Revenue in this behalf and accepted the classification as done by the assessee which was prevailing for quite some time. The Tribunal has affirmed the aforesaid view of the Commissioner and we do not find any reason to interfere with the same.
3. The appeal is, accordingly, dismissed.
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