9911796707
TMI Blog2015 (6) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel appearing for the parties. We are, however, of the opinion that it is not necessary to even advert to all those aspects of the matter inasmuch as the fulcrum of the dispute pertains to the interpretation which is to be accorded to the language used in Notification No. 6/2000 which confers, partial exemption. In the Sl. No. 24 of Notification No. 5/2000, there is no comma after the words 'gaseous hydrocarbons'. Therefore, the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would qualify only the words “natural gas”. - Insofar as Indian Oil Corporation is concerned, the only difference is that it is manufacturing a product known as propylene. Since it is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntext, the issue of classification of this product fell for consideration. The IPCL has classified the product under chapter sub-heading 2711.19. Chapter Heading Entry 27.11 reads as under: - 27.11 Petroleum gases and other gaseous hydrocarbons - Liquefied : 2711.11 - Natural gas 2711.12 - Ethylene, propylene, butylene and butadiene 2711.19 - Other --In gaseous state: 2711.21 - Natural gas 2711.29 - Other As per the Department, the aforesaid product should have been classified under Chapter Heading 2711.12 as butylene. On that basis, show cause notice was issued demanding excise duty at the rate of 16 per cent ad valorem and asking the IPCL to pay the differential duty as duty paid by IPCL was at the rate of 8 per ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of goods Rate under the First Schedule Rate under the Second Schedule Condition No. 27.11 Liquefied Petroleum Gases and other gaseous hydrocarbons other than natural gas, ethylene, propylene, butylene and butadiene Fifty per cent of the duty of excise specified in the First Schedule - - The basic contention of Mr. Yashank Adhyaru, learned senior counsel appearing for the appellant, was that the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l gas . In other words, the following goods are covered by the aforesaid Sl. Nos. (i) Liquefied petroleum gas and other gaseous hydrocarbons with exclusion of natural gas, (ii) Ethylene, (iii) Propylene, (iv) Butylene and (v) Butadiene. The above submissions is reinforced by a comparison with Sl. No. 30 of Notification No. 75/84-C.E., dated 3-3-1984 as introduced by Notification No. 120/86-C.E., dated 1-3-1986 which stood in the manner, dining the entire period from 1-3-1986 to 28-2-1994. F.5 The said Sl. No. 30 of Notification No. 75/84 reads thus: Liquefied petroleum gases and other gaseous hydrocarbons, other than natural gas, ethylene, propylene, butylene and butadiene . as in the above Notification No. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation has to be interpreted on the basis of plain meaning of words and intention behind the notification cannot be a basis to interpret the notification. Commissioner has not refuted any of the submissions made by the appellants, on the interpretation of the notification. If the interpretation of the department on Sr. No. 24 of Notification No. 6/2000-C.E., dated 1-3-2000 and Sr. No. 34 of Notification No. 3/2001-C.E., dated 1-3-2001 is accepted then the simple way of giving the description of the goods under the said Sr. Nos. of the Notifications, would have been goods falling under sub-heading 2711.19 , if the Government wanted to extend the concessional rate of duty in respect of liquefied petroleum gas and other hydrocarbons except nat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
