9911796707
TMI Blog2000 (1) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : V.K. Agrawal, Member (T)]. These are three appeals by the Revenue involving the issue whether the High Flash Low Sulphur (HFLS) manufactured by M/s. Indian Oil Corporation is classifiable under sub-heading 2710.31 of the Schedule to the Central Excise Tariff Act as claimed by them and confirmed by the Collector (Appeals) under the impugned order dated 24-9-1991 or under sub-heading 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri R. Venkatraman, ld. Adviser to the Respondents, submitted that M/s. I.O.C. only manufacture High Speed Diesel Oil (HSD); that because of the low sulphur content and high flash point, the product in question is called as HSD-HFLS; that the flash point was enhanced by them as per the requirement of Navy; that the price variation in HFLS and HSD is on account of low sulphur content and high flash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under :- - Refined diesel oil, that is to say any hydrocarbon oil (excluding mineral Colza oil and turpentine substitute) which has its flash point at or above 25 C and satisfies either of the following requirements:- (i) the oil has a smoke point of 10-millimeters or more but less than 20 millimeters or more but less than 20 millimeters, or (ii) the oil has a smoke point of less than 10 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly HSD and because of the requirements of Navy they were supplying the H.S.D. with High flash and low Sulphur contents. The Revenue has not substantially controverted these findings of the Collector (Appeals) . The Appellants, on the other hand, have also submitted that the requirement of flash point in diesel oil for Army Grade and Navy grade is 38 and 66 respectively and Sulphur content as 0.5 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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