9911796707
TMI Blog1998 (6) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed the classification under 2710.29. 4. The Collector (A) has accepted the assessees classification and they are aggrieved of the same. 5. It was the department s contention that the Heading 2710.29 covers kerosene and not HNP and therefore ld. Collector had erred in accepting the assessees appeal. 6. He further submitted that the Heading 2710.29 covers kerosene which is ordinarily used for lighting lamps and satisfies the specification mentioned in the heading whereas HNP arises in the course of manufacture of Linear Alkyl Benzene (LAB) and is different from kerosene or aviation turbine fuel covered by 2710.29. The HNP is in fact used generally in lubricating preparations and not for lighting lamps. 7. In this connection, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 1996 (87) E.L.T. 12. 10. It is also his submission that where a statutory definition is given the reference to trade understanding, dictionaries etc., is not permissible. It was also his submission that the CBEC clarifications are not binding on the Tribunal, more so, liquid paraffin and HNP are distinct and in this connection he would rely on the case of Kores (India) Ltd. - 1997 (89) E.L.T. 441. It was also his submission that the order relied upon by him was that of a three Member Bench and was therefore in the nature of a binding precedent for a two Member Bench. It was also his submission that it is well settled that specific entry would prevail over a residuary entry. 11. We have considered the above submissions. We observe that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that new tariff item relating to kerosene is essentially similar to the Entry 7 of the old Tariff. It is also true that the entries cover kerosene which is ordinarily used as illuminant in oil burning lamps but that does not mean that this was the only use of kerosene and it is well known that kerosene could, and indeed, is also used as a fuel in kerosene stoves. Therefore, the words ordinarily used cannot be interpreted to mean exclusively used or only used, in this context. 15. Apparently the HNP is different from kerosene as commonly understood and that the two products are otherwise different has not even been denied; And, the reliance has been placed on the aforesaid order of the Tribunal on the ground that even though it recognises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctionation. ... We are of the opinion that the processes applied to Kerosene resulting in the manufacture of HNPs constitute `manufacture for the purpose of levy of Central Excise Duty and the sub-item (ii) of Item 7, CET, namely, `others is wide enough to cover not only Kerosene but also HNPs which constitute a product different from Kerosene though derived from it. Thus, if HNPs are liable to taxation, it is not a case of double taxation. 20. In our opinion once two products are different and out of the two only kerosene is covered by the Tariff Entry 2710.29. Therefore, even if its smoke point was 18 mm or more or the final (sic) point did not exceed 300oC that did not matter because what we are concerned is whether the product in q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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