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TMI Blog2015 (2) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ur, Addl. Commissioner (AR), for the Respondent. ORDER Even though only stay application has been listed, on going through the records and hearing both the sides, we reached the conclusion that the impugned order is not sustainable and nothing else is left for consideration at a later stage and therefore, we decided to allow the appeal itself at this stage. 2. The appellant imported base o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3. We find that the Commissioner (A) has simply observed that the report from the CRCL leaves no room for doubt. He also observed that the percentage of ash content in the imported oil base bears out the conclusion of the adjudicating authority. He has upheld the reclassification as well as redetermination of value. 3.1 Since the Commissioner (A) has mostly relied upon the CRCL rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Chapter 27. Note (h) of supplementary Note in Chapter 27 reads as under : "'Lubricating Oil' means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.3°C." This means that to be classified under 'lubricating oil', flash point has to be below 93.3° C. The CTH of 'lubricating oil' under 2710 19 80 simply mentions the head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the flash point, the reliance on other aspects to reclassify the item, in our opinion, may not be proper at all. On this ground alone, it is seen that the reclassification cannot be justified. Once reclassification cannot be justified unless it is shown that the product is not base oil, the Revenue cannot make out a case against the appellant. In view of the above, we do not find any justificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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