9911796707
TMI Blog2008 (7) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is in appeal against the same order-in-original No. 03/03-04. Since all the appeals involve common issue, they are being disposed off by a common order. 2. The relevant fact arises in this cases are the assessse is manufacturing "sunsol 200" and "Sumex 90" distilled from Naptha The assessee classified them under Chapter heading No. 2710.90 as 'other petroleum oils' and the Dept. seeks classification under heading 2710.13 as 'other special boiling motor spirit.' 3. The ld. Jt. CDR submits that the motor spirit is statutorily defined in the heading as "any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C and which, either by itself or in admixture with any other substance, is suitable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verchem Industries Pvt. Ltd. v. C.C.E., Mumbai [2003 (155) E.L.T. 204 (Tri.-Mumbai)] (iii) Jagdamba Petroleum Pvt. Ltd. v. Commissioner of C Ex. Noida [2004 (163) E.L.T. 88 (Tri.-Del.)] (iv) Uphled by Supreme Court [2007 (212) E.L.T. A-112] (v) Schenectady Herdillia v. Commissioner of Cus. (Import), Mumbai [2007 (208) E.L.T. 528 (Tri.-Mumbai)] (vi) Schenectady Herdillia v. Commissioner of C. Ex., Raigad [2007 (208) E.L.T. 110 (Tri.-Mumbai)]. 5. We considered the submissions made by both sides and perused the records. At the out set, we find that the issue involved in this case is now squarely settled by the various decisions of the Tribunals. The dispute as to the correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtracted below :- "27.10 Petroleum oils and oils obtained from bituminous Minerals, other than crude; Preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations Motor spirit, that is to say, any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C, and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines : 2710.11 -- Special boiling point spirits (other than Benzener-Tolu ol) with nominal boiling point range 55-115°C 2710.12 -- Special boiling point spirits (other than Benzene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2710.13, the flash points of the liquids were below 25°C. The Tribunal held that, apart from fulfilling this criterion, the goods should also meet the requirement of being suitable for use as fuel in spark ignition engine for the purpose of being classified under were suitable for use as fuel in spark ignition engine. The instant case is factually, no different as there is no evidence on record to show that the goods under consideration are suitable for use as fuel either by themselves or in admixture with any other substance, in spark ignition engine. The Chemical Examiner's report is of no use in so far as this suitability condition is concerned. Hence the decision of the adjudicating authority classifying the goods under sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
