Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO.2 Excise Appeal No. 10487 of 2013- DB (Arising out of OIA-262-2012-AHD-II-CE-AK-COMMR-A-AHD dated 07.11.2012 passed by the Commissioner(Appeals) Central Excise-AHMEDABAD-II)

Commissioner of C.E.-Ahmedabad-II ……..Appellant Custom House... First Floor, Old High Court Road, Navrangpura, Ahmedabad, Gujarat-380009 VERSUS Rishi Petro Chem Pvt Ltd ……Respondent Chekhala Road, Nidrad, Sanand, Ahmedabad, Gujarat APPEARANCE:

Shri Rajesh R Kurup, Superintendent (AR) appeared for the Appellant Shri S J Vyas, Advocate appeared for the Respondent CORAM:

HON'BLE MEMBER (JUDICIAL), DR. AJAYA KRISHNA VISHVESHA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH Final Order No. 10203/2026 DATE OF HEARING:19.11.2025 DATE OF DECISION: 19.03.2026 SATENDRA VIKRAM SINGH

1. M/s. Rishi Petro Chem Pvt. Ltd., Sanand (Appellant) are engaged in the manufacture of petroleum products and availing the benefit of SSI exemption. The appellant filed a classification dated 13.05.1999 declaration under erstwhile Rule 173B of the Central Excise Rules, 1944 classifying their products Rishisol S-1, Rishisol S-2 and Rishiso