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TMI Blog2016 (8) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case are that the respondent procured liquid lecithin and subjected the same to various chemical process to obtain lecithin powder. During the course of this manufacture soyabean oil is also generated. The dispute is on the correct classification of this soyabean oil. The departments contention is that is should be classified under Customs Tariff heading 15079090 as other than crude oil, whereas the respondent claimed classification under 15071000 as crude oil, whether or not degummed. 3. We have heard both the sides and perused the appeal records, more specifically the flow chart of manufacture and manufacturing process as admitted in the earlier proceedings against the respondent. 4. The tariff heading 1507 is reproduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgwerff Organic India Pvt. Limited and as such it is that the product cannot be crude oil but actually by-product of lecithin. 7. In the Cross-Objection filed, the respondent strongly contended that there is no merit in the present appeal. The matter of classification has been settled in their favour in 2006 itself after detailed examined and chemical testing. There is no new fact emerging and the respondents are all along clearing the goods as soya crude oil from the date of inception classifying the same under CTH 15071000. Regarding the difference in price when compared to other unit they have stated that M/S Bergwerff Organic are manufacturing solvent extracted soyabean oil out of soyabean seeds whereas the respondent is manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acetone with stirring and then settled for some time. Top layer is a mixture of crude oil and acetone and bottom layer is rich in lecithin powder. Top layer so obtained is put to suction under vacuum. Again fresh acetone is added and distilled. This process is carried out for 5 -6 times with stirring. Semi-liquid material is obtained which is a mixture of acetone and crude oil and is subjected to filtration and then decanted. It is then distilled to separate solvent (Acetone) and soya crude oil which still contains some quantity of acetone. Crude oil containing some acetone quantity so obtained is further distilled at different temperature to get crude oil free from acetone which is recovered separately. The crude oil can be used after ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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