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TMI Blog2011 (5) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... f, for which tariff rate of central excise duty is nil - Tribunal itself in its order has recorded that “in the present case, the Commingled Crude Oil is subjected to distillation at 200 degree centigrade and by the process of distillation, the lighter component constituting about 30% of the total weight of the crude oil is separated and is sold as composite organic solvent – Held that:- appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants were directed to deposit an amount of Rs. 50,00,000/- within a period of eight weeks from the date of the order. Compliance had to be reported by 13-6-2011. 3. The submission on behalf of the appellants is that even after distillation, the product does not cease to be Commingled Crude Oil and will continue to be classified under Tariff entry no. 2709 00 00 of the Central Excise Tariff, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention finally. 6. We asked learned counsel for the Revenue as to whether after the process of distillation, the character of the product changes either in its chemical composition or any other form. The Tribunal itself in its order has recorded that in the present case, the Commingled Crude Oil is subjected to distillation at 200 degree centigrade and by the process of distillation, the ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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