- (1.) It is not in dispute that the respondent-assessee has been clearing the product "Liquefied Petroleum Gas" (LPG) declaring the classification under Entry 2711 19 00. This had been happening for number of years. Only when the rate of customs duty changed, the Revenue took somersault and wanted to classify the aforesaid product under Entry 2711 13 00.
(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 [2006 (206) E.L.T. 1059 (Tri. - Bang.)] 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. Final Result : Dismissed ;