9911796707
TMI Blog2009 (8) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... to be redeemed on payment of fine of Rs.5 lakhs. The appellants are challenging this order, which has been issued on the ground that the petroleum hydrocarbon solvents manufactured by the appellant are classifiable under Chapter sub-heading 2710.19 of First Schedule to CETA, 1985. Held that- In the absence of specific test report in support of the product and in view of the fact that the admittedly even at the time of visit of the officers, samples were not available facilitating the test for suitability of product for use in spark ignition engine, the Commissioner’s order cannot be sustained. In view of the above, the demand cannot be sustained and consequently the penalties imposed upon the appellant-company as well as Managing Director a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable as 'special boiling point spirit', the product has to satisfy both the criteria for motor spirit in regard to flash point as well as in regard to its suitability for use as fuel in the spark ignition engines and that satisfaction of only one criteria of flash point alone is not sufficient. However, fresh samples could not be drawn of the products manufactured by the appellant since even at the time of booking of the case against the appellant, there was absolutely no stock of final products and only some samples of final products were available and therefore no stock was at all available for test. Learned advocate submits that the Commissioner relied upon the opinion of the Chief Technical Service Manager of lOCL Vadodara (CTSM for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification under sub-heading 2710.13. It has earlier been held by the Tribunal in the case of M/s. Silverchem Industries Pvt. Ltd. v. CCE, Mumbai - 2003 (155) E.L.T. 204 (Tri-Mumbai), that a product to be classifiable as special boiling point spirit under sub-heading No. 2719.13 has to satisfy both the criteria for motor spirit - in regard to flash point as well as suitability for use as fuel, and that satisfaction of flash point criterion alone is not sufficient. Secondly, we also find that the details of comparable products have not been made available to the appellants. Keeping in view the foregoing, we are of the opinion that the matter requires fresh consideration after furnishing details of the comparable goods to the appellants apar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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