9911796707
TMI Blog1983 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... cases, the assessment was charged to Item 8-CET. In the cases which were changed from Item 11A to Item 8, refund had been given providing partial relief to the importer. However, in the cases in respect of bills of entry No. 33 dated 1-8-1977, No. 828 dated 21-9-1977, No. 43 dated 1-9-1977 and 271 dated 7-9-1977, the assessment continued under Item 11A with the Appellate Collector himself, when an appeal was made to him, rejecting the claim of the party and holding that assessment under Item 11A-CET was correct. The appeal in respect of bill of entry No. 820 dated 21-2-1977, was also rejected and assessment continued under Item 11A-CET. 2. The liquid paraffin had been tested at various times and the test reports in all cases showed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of crude petroleum. According to the above authorities liquid paraffin is not derived from the refining of crude petroleum. The Counsel also said that liquid paraffin is not a mineral oil but is a product manufactured from mineral oil such as spindle HVI Oil. 4. In respect of assessment under Item 8 as refined diesel oil, the Counsel stated that though the product can be ignited and can catch fire, its flame does not last more than 4 to 5 minutes which is not long enough for the flame height to be determined. This disqualifies the product on this account alone from being assessed as refined diesel oil, one of whose properties specified by the tariff is a flame height of 10 mm. or more but less then 18 mm. or which has a flame height ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing oils. The judgment, therefore, will not affect imported liquid paraffin as there is no information as to their method of manufacture. He refuted too the argument of the Counsel for the appellant in respect of the flame height by saying that the test had conclusively shown that the flame height was below 10 mm. and also was in conformity with the other properties specified under Item 8. He says that the learned Counsel for the appellant was in error when he says that total absence of bituminous substance disqualified the oil from Item 8 because absence of bituminous substance is equal to containing less than one quarter of 1 per cent. The item does not contemplate a presence of bituminous substance but a presence of as little as possible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easoning because there can be no getting round the fact zero content is less than one quarter of 1 per cent. The arguments of the appellant is a mathematical incongruity and we are unable to accept it. 8. We accordingly order that all the products which conform to the specifications for refined diesel oil as listed under Heading 8 of the Central Excise Act, that is to say, those consignments which, on test, were found to have a flame height of less than 10 mm. but had a viscosity of less than 100 seconds by Red Wood I Viscometer at 100oF and which were free from bituminous substence would be assessed under Item 8 of CET. The other consignments which on test, were found to have a flame height of less than 10mm and a viscosity of more t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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