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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 ..... cs of gas condensate of CTH 27.09 and similar synthetic products of CTH 27.10 are very similar and over-lapping. It is further expressed by the committee in this 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 after receipt of the first test report from Chemical Examiner, Kandla. The order finalizing the provisional assessments has not been appealed against by the Revenue. Appellants have, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m House Vadinar; after receipt of first 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 the tests conducted by them the exact nature of cargo cannot be conclusively inferred. 2. Shri V. K. Jain (Advocate) appearing on behalf of the appellants argued that as per the contract entered between Essar Oil Ltd. and seller Vitol Asia Sulphur Condensate (QLSC) the port of QLSC of delivery is RAS LAFFAN, St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition and physical characteristics of gas condensate of CTH 27.09 and similar synthetic products of CTH 27.10 are very similar and over-lapping. It is further expressed by the committee in this 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 after receipt of the first test report from Chemical Examiner, Kandla. The order finalizing the provisional assessments has not been appealed against by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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