Ordinary use as furnace fuel determines tariff classification; speciality rubber processing oil fell outside furnace oil entry.

Rubber Processing Oil was held not classifiable under sub-heading 2710.50 as furnace oil because the tariff entry required the hydrocarbon oil to be ordinarily used as furnace fuel, not merely to meet technical specifications. The material on record showed the product was not used as furnace oil and was in fact a speciality oil used in rubber processing. The earlier tariff position, which focused mainly on technical specifications, was distinguished from the later wording of the entry. Classification under sub-heading 2710.50 was rejected, and classification under sub-heading 2710.99 was sustained in favour of Revenue.

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Issues: Whether Rubber Processing Oil was classifiable under sub-heading 2710.50 of the Central Excise Tariff Act, 1985 as furnace oil or under sub-heading 2710.99 as speciality oil.

Analysis: The product was not used as furnace oil, and the material on record did not show that it could ordinarily be used as furnace fuel. The tariff entry for sub-heading 2710.50 required not merely satisfaction of technical specifications but that the hydrocarbon oil be ordinarily used as furnace fuel. The earlier tariff position, which relied mainly on technical specifications, was distinguished from the later tariff wording. Since the product was admittedly a speciality oil used in rubber processing, it did not answer the description of furnace oil under sub-heading 2710.50.

Conclusion: The classification under sub-heading 2710.50 was rejected and the classification under sub-heading 2710.99 was sustained. The finding was against the assessee and in favour of Revenue.

Final Conclusion: The appeal failed because the product did not satisfy the statutory requirement of being ordinarily used as furnace fuel.

Ratio Decidendi: For classification under sub-heading 2710.50, ordinary use as furnace fuel is essential, and technical specifications alone are insufficient.

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