Tariff classification by technical specifications covered heavy normal paraffins under Item 7, excluding the residuary entry.

Heavy Normal Paraffins were held to fall within Item 7 of the First Schedule to the Central Excises & Salt Act, 1944, because the tariff entry was defined by technical criteria such as smoke point and final boiling point, and its wording was broad enough to cover mineral oil products beyond common-parlance kerosene or illuminants. The product was derived from kerosene, itself derived from petroleum, and the inclusive definition of mineral oil supported coverage of oils produced by processing or otherwise from that source. Earlier rulings under materially different tariff language were distinguished. The product was therefore classifiable under Item 7 and not under the residuary Item 68.

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Issues: Whether Heavy Normal Paraffins were classifiable under Item 7 of the First Schedule to the Central Excises & Salt Act, 1944 as mineral oil falling within the defined scope of kerosene and allied goods, or under the residuary Item 68.

Analysis: The product was repeatedly found to satisfy the technical specifications in Item 7, namely smoke point and final boiling point, and the entry contained a definition based on scientific criteria. The wording of the entry, especially the use of the sub-item "others" and the inclusive definition of "mineral oil" in Item 6, indicated that the scope was not confined to kerosene in common parlance or to goods used as illuminants. The product was derived from kerosene, which in turn was derived from petroleum, and the definition was wide enough to cover an oil produced by processing or otherwise from such source. The earlier authorities dealing with different tariff language, particularly entries requiring direct derivation from refining of crude petroleum, were distinguished.

Conclusion: Heavy Normal Paraffins were correctly classifiable under Item 7 and not under Item 68.

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