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TMI Blog2013 (11) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the trade understanding, Board is of the view that Condensate is classifiable as crude mineral oil under item 68 CET – there is no change in the products specification and their product - Prima facie the Applicant could able to make a case for full waiver of the amount – stay granted. - Appeal No.357/11 - ORDER NO.S-420/KOL/13 - Dated:- 14-6-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant: Shri Amit Jain, Advocate For the Respondent: Shri G.Sinha, Addl. Commr.(A.R.) ORDER Per Dr. I.P. Lal; 1. This is an application filed seeking waiver of pre-deposit of demand of Rs.9,61,01,429/- and Rs.4,66,06,413/- for the period December, 2008 to December, 2009 along with the interest as applicable under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Cess and Secondary and Higher Education Cess, as applicable to Crude Oil, for clearance of Gas Condensate. It is alleged that Gas Condensate is hydrocarbon an oil (excluding crude Mineral Oil) which has its flash point below 25 degree Celcius and hence are classifiable under Chapter sub-heading 2710113. It further alleged that similar product manufactured by M/s. GAIL is being classified under Chapter sub-heading 2710113 and cleared on payment duty. 3. Both Show Cause Notices were decided by the Ld. Commissioner vide his Order-in-Original No.01/COMMR./ADJN/CE/COMMR/DIB/09 dated 17.02.2011 confirming the demand. He also imposed penalty of Rs.10,000/-. Ld. Commissioner observed that as per test result of Customs House, Calcutta(Date of te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 5. The Learned A.R. for Revenue reiterated the findings of the Ld. Commissioner. It is his submission that the product Condensate produced by the Applicant has admittedly the flash point below 250C and the similar product produced by another assessee, M/s.GAIL is classified by them under sub-heading 27101113 and cleared on payment of excise duty. Gas Condensate being a mine product was earlier exempt under the Notification No.179/85-CE dated 01.08.1985 as amended which is no longer in force. This Notification is rescinded by Notification No.71/95-CE dated 16.03.1995. However, the Ld. A.R. fairly conceded that there is no difference in their product, Condensate whose classification was decided by the Tribunal s judgement cited (supra) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original does not mention anything about suitability of the said product for use as fuel in spark ignition nor any other evidence is produced. The Ld. Advocate has also brought to our notice that neither the test report shows their product either by itself or in admixture with any other substance is suitable for use as fuel in spark ignition nor any evidence is produced. 10. Tribunal in aforesaid case has referred to Board s TA No.125/81 dt.17.11.81 which reads as below:- 4. The Ministry of Petroleum, Chemicals and Fertilizers, (Deptt. of Petroleum) who were consulted, have examined the matter in detail in consultation with the Oil and Natural Gas Commission and Oil India Ltd., who are the producers of crude oil in the count ..... X X X X Extracts X X X X X X X X Extracts X X X X
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