TaxTMI 
TaxTMI 
2010 (3) TMI 562
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....d under SH 27 10.90 (residuary sub-heading) by the assessees for the relevant periods. The period of dispute in the case of M/s. Aditya Petrochemicals (P) Ltd. is from October, 2000 to September, 2004. In the case of M/s. Kothari Chemicals & Solvents Pvt. Ltd., M/s. J.K. Petrochemicals & Industries, M/s. Hira Petrochemicals, M/s. Hypersober Chemicals Pvt. Ltd. & M/s. Shriram Petroleum Industries, the periods of dispute are 9/01 to 3/03, 10/01 to 9/04, 9/01 to 9/04, 1/01 to 4/03 and 7/01 to 10/02 respectively. The learned Commissioner has classified the industrial solvents manufactured by M/s. Aditya Petrochemicals under SH 2710.13 of the First Schedule to the Central Excise Tariff Act, 1985 and demanded the duty accordingly for the relevant....
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....eard both sides. 4. The learned Counsel for M/s. Aditya Petrochemicals has referred to the relevant Tariff entries. He submits that both the final products (industrial solvents) and intermediate products (naphtha distillates) are appropriately classifiable, for the relevant period, under SH 2710.90 and not under SH 2710.13 as claimed by the Revenue. In this connection, the learned Counsel submits that SH 2710.13, which covered "other special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol)" is one of the several sub-divisions of the main heading which reads "Motor spirit, that is to say, any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C, and which either by itself or in admixtur....
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.... these arguments, the learned Counsel has relied on the following decisions: - (i) Indu Nissan Oxo Chemical Indus. Ltd. v. CCE - 1998 (101) E.L.T. 201 (Tri.). (ii) Jagdamba Petroleum Ltd. v. CCE - 2004 (163) E.L.T. 88 (Tri.-Del.) (iii) Ram Remedies Pvt. Ltd. v. CCE - Order No. A/11-12/10/EB/C-II dated 20-1-2010 in Appeal No. E/3787/03 and E/927/04 [2010 (254) E.L.T. 170 (Tri.)] (iv) Silverchem Industries Pvt. Ltd. v. CCE - 2003 (155) E.L.T. 204 (Tri.-Mum.) (v) Schenectady Herdillia Ltd. v. Commissioner of Customs (Imp.). - 2007 (208) E.L.T. 528 (Tri.-Mum.) (vi) Oil India Ltd. v. CCE - 2002 (148) E.L.T. 802 (Tri.-Del.) The view taken by this Tribunal in the aforecited cases is that, for classification of a product under ....
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.... Member Secretary, Central Pollution Control Board. The learned SDR has also reiterated the grounds of the Revenue's appeal filed against the order of the Commissioner of Central Excise, Goa, who dropped the demand of duty, proposed against M/s. Konkan Paraffins Pvt. Ltd. in respect of naphtha distillates. The Counsel for the respondent, in the Revenue's appeal, has also adopted the arguments of other Counsel. 8. We have given careful consideration to the submissions. In the orders which are under challenge in the parties' appeals, the Commissioner of Central Excise, Nashik consistently held that naphtha distillates were only special boiling point spirits as per authoritative books and tariff description and that no evidence was required....
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....bunal has held that the suitability of a product for use as fuel in spark ignition engines is to be determined not theoretically but practically. In the present case, the learned Commissioner has acknowledged the fact that there is no evidence brought on record that the naphtha distillates or the solvents were cleared out of the factories for use as fuel in spark ignition engines. The assessees apparently cleared their products to industries like paints, rubbers, plastics and pharmaceuticals. There is no iota of evidence of the solvents or naphtha distillates having been cleared to people associated with the running of motor vehicles wherein spark ignition engines are used. The contra findings recorded by the learned Commissioner based on l....