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TMI Blog2020 (6) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the subject product is not bought or sold or is not known or is dealt with in the market as Denatured Salt. Department s own Chemical Examiner after examining the chemical composition has not said that it is not denatured salt. In the absence of evidence that the imported goods meet with all the specifications laid down in supplementary note (c) to chapter 27, for a product to be classified as Kerosene, the case made out by the revenue cannot be sustained. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 12496 of 2019, 12499 of 2019, 12557 of 2019 - A/11026-11028/2020 - Dated:- 1-6-2020 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) Shri V.K. Jain, Shri Akshit Malhotra And Ms. Dimple Gohil, Advocates for the Appellant Shri Sanjiv Kinker, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : The brief facts of the case are that the importers in all the three appeals have imported a product described as Petroleum Hydrocarbon Solvent and have classified the same under Chapter Tariff Heading (CTH) 27101990, while the lower authorities have upheld the classification of the same unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No. Characteristics Requirement of Kerosene as per IS: 1459-2019 Test Results pertaining to Lab No. 62 dated 22.01.2019 B/E No. 8258736 dated 29.09.2018 Test Results pertaining to Lab No. 63 dated 22.01.2019 B/E No. 8355059 dated 06.10.2018 1 Acidity, Inorganic Nil Nil Nil 2 Density at 15 C, Kg/m3 Not limited but to be reported 782.3 782.0 3 Distillation: a) Initial Boiling Point, C -- 154 156 b) % recovered below 200 C, percentage (v/v ) Min. 20 68 68 ==== c) Final Boiling Point, C, Max. 300 250 250 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,00,000 under Section 112 (a)(i). The appeal preferred by the appellant was also rejected by the Commissioner Appeal and hence this appeal. 9. Heard both the sides and carefully considered the submissions made. The limited issue that arises for our consideration is whether the Revenue was correct in re-classifying the imported goods under chapter heading 27101910 as Superior Kerosene Oil. 10. It is not in dispute that for a product to be classified under 27101910 as SKO, it has to meet with the specifications in supplementary Note C to Chapter 27 which reads as under: Superior kerosene Oil (SKO) means any hydrocarbon oil conforming to Indian Standards Specifications of Bureau of Indian Standards IS 1459:1974 (reaffirmed in the year 1996) 11. It can be seen from the said BIS that for a product to be classified as Kerosene, it has to meet the following specifications1459:1974 2.1 The material shall consist of refined petroleum distillates. It shall be free from visible water, sediment and suspended matter. 2.2 The material shall also comply with the requirement given in Table I, when tested according to the appropriate methods prescribed under P series of IS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers on which the sample has to be tested for determining whether or not the same meets with the specifications of Kerosene, it is seen from both the test results that test have not been undertaken with respect to the following 3 parameters.: (i) Burning quality (a) Char value, mg/kg of oil consumed, Max (b)Bloom on glass chimney (ii) Colour (Saybolt) (iii) Total, sulphur, percent by mass, Max It is also not the Revenue s case that the said three parameters can be established by any inferential process or otherwise. Insofar as sulphur is concerned, though no test have been undertaken, we will for the sake of our discussion assume that the said parameters have been met, as the same forms a part of the suppliers test reports and is within the parameters specified in IS 1459:1974 (reaffirmed in 1996). However in respect of the other two parameters regarding burning quality and colour there is absolutely no evidence that the revenue has produced to establish that the said two parameters are met with. The revenue has neither through test results nor otherwise lead any evidence to show that the said two parameters were also met with. 13. The law on the question that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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