Liquid paraffin tariff classification turned on test-based specifications, with qualifying consignments under Item 8 and the rest under Item 68.

Liquid paraffin was held outside Item 11A because that tariff entry applied only to products derived directly from refining crude petroleum or shale, not to goods obtained by further treatment such as reforming or blending. Classification then turned on the Item 8 specifications, namely flame height, viscosity and absence of bituminous substance. Consignments meeting the test parameters were assessed under Item 8, while consignments with flame height below 10 mm but viscosity above 100 seconds and no bituminous content did not satisfy Item 8 and were placed under Item 68. Excess duty collected on reassessment was refundable.

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Issues: Classification of liquid paraffin for tariff purposes, including whether it fell under Item 11A, Item 8, or Item 68 of the Central Excise Tariff, and the consequential entitlement to refund of duty collected in excess.

Analysis: Liquid paraffin was held not classifiable under Item 11A because that entry applies only to products derived from the refining of crude petroleum or shale, and not to products obtained by reforming, blending, or otherwise treating such products. For Item 8, the decisive factors were the tariff specifications relating to flame height, viscosity and the presence of bituminous substance. Consignments found on test to have a flame height below 10 mm, viscosity below 100 seconds by Redwood I Viscometer at 100 F, and no bituminous substance were treated as satisfying Item 8. Consignments with a flame height below 10 mm but viscosity above 100 seconds and absence of bituminous content did not satisfy Item 8 and, since Item 11A was ruled out, were placed under Item 68. Consequential refund was directed for amounts collected in excess on reassessment.

Conclusion: Liquid paraffin was excluded from Item 11A. The consignments satisfying the Item 8 specifications were assessable under Item 8, the remaining consignments were assessable under Item 68, and excess duty was refundable.

Final Conclusion: The appeals succeeded only to the extent of securing reclassification of the qualifying consignments and corresponding refund relief, while the balance of the goods was kept outside Item 11A and placed under Item 68.

Ratio Decidendi: Where a tariff entry is confined to goods derived from refining of crude petroleum, products obtained by further treatment of such products do not fall within that entry; classification must then be made by reference to the actual tariff specifications satisfied by the goods on test.

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