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TMI Blog2019 (11) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... pirit commonly known as petrol as is understood in common parlance - the report of BPCL who are experts in the field is to be relied upon in comparison to Chemical Examiner's report which is not comprehensive and conclusive. Appeal dismissed - decided against Revenue. - E/839, 840/2012-DB - Final Order No. 20984-20985/2019 - Dated:- 4-11-2019 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER AND HON'BLE SHRI P. ANJANI KU MAR, TECHNICAL MEMBER Mr. Kuriyan Thomas, For the Appellant Mr. Gopa Kumar Jt. Commissioner (AR) For the Respondent ORDER Per: P. Anjani Kumar Heard both sides and perused the records of the case. 2. Briefly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carbon oil(excluding crude mineral oil) which has a flash point below 25Deg C and which either by itself or in admixture with any other substance is suitable for use as fuel in spark ignition engines; as per test report of the Chemical Examiner, the impugned product is. colourless, clear, volatile liquid compose of mineral hydro carbon oil having flash point below 25Deg C and distillation range is in general agreement with that specified for MS under IS: 2796-1995; in terms of Rule 2(k) of Cenvat Credit Rules, 2004, input credit of the same is not permissible and that the EDT bill of entry on the strength of which the appellants have taken credit is not a valid document as per Rule 9(1)(b) (c) of CCR,2004. 4. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f or by admixture with some other material. (iii) However under the general category of Motor Spirits, described above, there are different distinctly identified hydrocarbons as under: (a) CETH : 271011 11/ 271011 12/271011 13 - Special Boiling Point Spirits (SBPS) - These are motor spirits which do not contain any anti-knock preparations and with a difference of not more than 60 degree between temperatures at which 5% by volume and 90% by volume distill; (b) 271011 19: Other Motor Spirits (i.e., other than SBPS) (iv) Again, under 271011 19 itself, there are further distinct identification as under: (a) Motor Spirit commonly known as petrol; (b) Motor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products meeting the BIS standards for IS:2796 for EURO 3 can only be sold as petrol. Therefore, the product that does not fall under the BIS category cannot be called motor spirit commonly known as petrol. We find that it is not the Chemical Examiner's case that the impugned product meets the standards for petrol. We also find force in the argument of the appellant that reformate falls under 2710 1119 as under 'other motor spirit' i.e., other than SBPS. We find that Commissioner has gone through the literature, various test reports and the classification of the impugned product and has rightly held that reformate is correctly classifiable under 2710 1119 as a 'residual entry'. Relying upon the CESTAT's decision in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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