1996 INSC 1456
                                        SUPREME COURT OF INDIA

                                       Indian Petro-Products Mfg. (P) Ltd.

                                                           Vs.

                                            Collector of Central Excise

                                            (S Bharucha and S Sen JJ.)

                                                      08.10.1996

                                                       ORDER

1. We have read the order of the Appellate Collector of Central Excise, which was in favour of the
appellant, and the order of the Customs, Excise and Gold (Control) Appellate Tribunal which is
under appeal. The product in question is transformer oil. The Tribunal has considered the entries
which are relevant and the characteristics and properties that the article must possess to fall
thereunder. Having regard to such consideration, the Tribunal has reversed the findings of the
Appellate Collector. Basically, it is a question of fact and no interference by this Court is called for.
The appeals are accordingly, dismissed with no order as to costs.

2. The appearance on behalf of the respondent shall be filed during the course of the day.