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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 ..... rived at by its chemical quality and standards, if any, applicable to them. The lower authority examined the nature of the product as per the chemical report; applied the parameters mentioned in Indian Standards specification. Thereafter the findings were recorded to the effect that the impugned product is to be correctly classified as “crude oil, whether or not degummed" – appeal dismissed – decided against Revenue. - C/3434/2012 & C/Cross 55351/2013 - Final Order No. 52719/2016 - Dated:- 1-8-2016 - Dr. Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Shri Govind Dixit, DR for the for the appellant Shri Manish Saharan, Advocate for the Respondent ORDER The appeal Commissioner appeal is the corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the jurisdictional Deputy Commissioner dated 31.01.2006; (b) Test report after chemical analysis of the impugned goods done earlier read with Indian Standards specification for soya crude oil; (c) Independent examination of manufacturing process of lecithin powder and the nature of emerging by-product namely soya crude oil. 6. In the appeal, the Revenue contended that the product emerging is not of edible grade as admitted by the respondent. The lecithin liquid which is the main raw material in the manufacturing process is itself a fraction of soyabean oil. The lecithin liquid with the help of Acetone was put to further process wherein the impugned goods soya oil arises as a by-product. The respondent are clearing the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15079090 as product other than crude oil; other than edible grade. We find the apparent emphasis by the Revenue is that since the product is not edible grade the residual heading of ---other will be attracted. We find that the claim of the respondent was subject matter of dispute earlier also. The product was subjected to chemical test and detailed examination of the classification was made by the department. In this connection, it is pertinent to reproduce the findings of the original authority in his order dated 31.01.2006 (in an earlier proceedings) which is reproduced as under: Crude oil is generated during the course of manufacture of lecithin reveals that Commercial Liquid Lecithin is a mixture of Phospholipids and crude oil, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Star dards specification. Thereafter the findings were recorded to the effect that the impugned product is to be correctly classified as crude oil, whether or not degummed . We also find that the department's claim that another unit is selling soyabean oil with much higher price, hence there is a question about correct classification by the respondent, as not directly relevant to the issue in hand. The respondent categorically submitted that the other unit is manufacturing solvent extracted soya oil from soya seed, whereas they are engaged in the manufacture of lecithin powder from liquid lecithin and soya oil emerges as a by-product. We find the Revenue is not able to come up with any clear evidence to the effect that the classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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