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TMI Blog2013 (10) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Shri K Sivakumar, AR PER : H K Thakur These stay application have been filed against OIO No.11/Commissioner/2012 dated 28/02/2013, passed by Commissioner of Customs, Jamnagar. The issue involved in this case is regarding the correct clasification of 61683.178 MT of imported cargo declared as 'Qatar LSC Crude Oil', (QLSC), whether under 27090000 or under 27101990. Appellants M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t chemical test report dated 15/01/2010. By a further report dated 15/06/2010, Chemical Examiner, Custom House, Kandla Laboratory; after going through the literature furnished by the Custom House, Vadinar certified the cargo to be Crude Petroleum Condensate classifiable under 2709 of HSN. On query from DRI by a further letter dated 05/08/2010, Chemical Examiner finally gave an opinion that from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products of heading 27.09 & 27.10. 3. Shri K. Sivakumar (AR) on the other hand argued that Chemical Examiner, Kandla has given a clear-cut opinion that the cargo imported by the appellant is refined product of CTD 27.10 and accordingly demand has been correctly confirmed and penalties rightly imposed upon the appellant. 4. Heard both sides at length and also perused the records. It is the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is report that there is no practical way of distinguishing between the two groups of product. Appellant has reasonably explained with the help of contracts, value of comparable goods, journals and other literature available on the subject that imported cargo is Qatar Low Sulphur Condensate (crude oil). The assessments of the imported cargo were also finalized by the assessing officer on 25/02/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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