9911796707
TMI Blog2014 (1) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... - if the chemical analysis does not establish that the impugned products were as is sought to be; the adjudicating authority/first appellate authority can not introduce his own theory to categorize it as the same, is being done - The products which were re-imported have the specifications of flash point of 34.5°C as against the minimum requirement of 35°C, such a difference can not be considered as minor variation and the demand for additional customs duty of ₹ 2 per ltr is not sustainable - Decided in favour of assessee. - C/564/2011-DB - Final Order No. A/11663/2013-WZB/AHD - Dated:- 10-12-2013 - M V Ravindran And H K Thakur, JJ. For the Appellants : Mr V K Jain and Ms Dimple Gohil, Adv. For the Respondent : Shri K Shivk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgo of HSD, it was reported that the samples drawn by the independent surveyor from the ship's tanks at the time of exportation indicated that a quantity of 19254.414 MTs of HSD loaded in ship's tank No. 1C, 3C and 7C was having flash point below contractual specifications. On being notified of the test results, the buyer M/s Vitol Asia Pte Ltd., vide letter dtd 26.02.2007 rejected the subject quantity and accordingly, the vessel which had left from Vadinar for Fujairah (UAE) on 24.02.2007, as per buyer's instructions, was reverted back to Vadinar Port mid-stream. Thereafter, as per the appellant's request, the bill of entry filed for the quantity of 19254.414 MTs of re-imported goods was provisionally assessed for want of documents/informa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of purchasers hence the ship was brought back and the HSD from these 3 tanks 1C, 3C and 7C were unloaded and the said tanks were filled with HSD of requisite quality and the ship sailed. It is his submission that the appellant sought for the benefit of Notification No. 94/96-Cus as the goods which were exported were HSD the said goods were contaminated due to various reasons. He would submit that the Revenue wants to impose additional duty of Rs 2 per ltr on the ground that the goods which are imported HSD and additional duty is leviable. He draws our attention to the test reports of the Dept of Chemical Testing Laboratory and submits that the test report clearly indicates that the goods which are imported can not be called as HSD. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the day of re-import. It is his submission that the appellant had imported HSD by referring to the test reports of IGIPL. He would submit that the appellant can not claim the benefit of Notification No. 94/96-Cus at the same time claim that the goods which were imported cannot be HSD. 6. We have considered the submission made at length at Doth sides and perused records. 7. The issue involve in this case is regarding the demand of duty of Rs 2 per ltr on HSD which was imported/re-imported by the appellant. 8. Undisputedly the goods which appellant herein had exported are HSD by filing Shipping Bill No. F-15 dated 15.2.2007; that the ship which sailed had to be called back on report of independent agency, that the ship tank No. 1C, 3C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of mineral hydrocarbon oil having the following characteristics: Acidity Inorganic passes the test Water content passes the test Ash content passes the test Sediment passes the test Flash Point 34.5 C (Thirty-four decimal five by ABET) Kinematics viscosity at 40 C 3.8 cot Density at 15 C 0.8517 gms/ Distillation Range [135 C-378 C] a) 85% 348 C b) 35% 374 C This laboratory is not equipped to verify other parameters of IS 1460-2000 for diesel oil. (sd/-)" 12. It can be seen from the above reproduced report of the sample that the flash point indicated by the Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said HSD can not be called as HSD by Standards of 1460-2000 and also does not conform to the density parameter. If the goods do not conform to the specifications of HSD as indicated in Chapter 27 to CTA, in our view, appellant can not be saddled with the liability of additional customs duty of Rs 2 per ltr in the absence of any other corroborative evidence indicating that the goods which are imported can be classified as HSD; we are of the view that the impugned order upholding the demand of duty of Rs 2 per Ltr needs to be set aside. We also find strong force in the contentions raised by the Ld Counsel that the goods which are re-imported by them would be held as adulterated diesel by the specification of standing order of Ministry of Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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