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TMI Blog2022 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... try for clearance of goods declared by them as "Low Aromatic White Spirit" (herein after referred to as LAWS) classifying under CTH 27101990. They also produced certificate of analysis issued by the supplier stating that the goods conform as LAWS. After examination of the goods, samples were drawn and sent for testing to CRCL, New Delhi. The analytical test report stated that the samples would meet the requirement of Kerosene as per IS : 1459 : 2018. The respondents submitted that the goods were not Kerosene and conform only to the character of LAWS which is usually used for manufacture as thinners etc. in the paint industry. As per the representations given by the respondents, samples were again forwarded for test to Hindustan Petroleum Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that of IS : 1459 : 2018 pertaining to Kerosene. The goods are actually Kerosene. The Commissioner (Appeals) has erred in holding that all the eight parameters provided in the IS specification has to be met in order to classify the goods as Kerosene. He prayed that the appeals may be allowed. 6. On behalf of the appellants, learned counsel Shri M. Karthikeyan, Shri Sathyakumar and Shri Derrick Sam appeared. They heavily relied upon the order passed by the Commissioner (Appeals). The learned counsel adverted to Table in the impugned order enumerating test parameters as required for LAWS and for Kerosene. After comparing the parameters, it was held by the Commissioner (Appeals) that the goods are more akin to LAWS than that of Kerosene. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il Nil ii) Burning quality a. Char value, mg/kg of oil consumed Max. b. Bloom on glass chimney 20 Not darker than grey No Reports Testing facility is not available with HPCL No reports iii) Colour (saybolt) 10 29 27 23 28 25+ 25+ iv) Copper strip corrosion for 3 hrs @ 50˚ C Nor worse than No.1 1a 1a 1a 1a 1 1 v) Distillation a. Percent recovered below 200˚ C Min. b. Final boiling point ˚C, Max 20 300˚ C 50 254˚ C 62 244˚ C 68.5 242˚ C 55.5 249.5˚ C 200 vi) Flash&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers' analysis certificate, the burden lies upon the department to establish the correct classification. In a similar issue, the Tribunal in the case of Swarna Oil Services, SM Trading Company (supra) held that if all the eight parameters are not tested, the evidence adduced in the nature of test reports cannot be relied to conclude the classification of the goods as Kerosene. The Commissioner (Appeals) has followed and applied the said decision.
12. After appreciating the records placed before us and the submissions made by both sides, we find that the impugned order calls for no interference. The impugned orders are upheld. The appeals filed by Revenue are dismissed.
(Pronounced in open court on 04.02.2022) X X X X Extracts X X X X X X X X Extracts X X X X
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