TaxTMI 
TaxTMI 
1998 (6) TMI 185
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....f the respondent. 3. The A.C. had classified it under 2710.99 but the assessee had claimed the classification under 2710.29. 4. The Collector (A) has accepted the assessees classification and they are aggrieved of the same. 5. It was the department's contention that the Heading 2710.29 covers kerosene and not HNP and therefore ld. Collector had erred in accepting the assessees appeal. 6. He further submitted that the Heading 2710.29 covers kerosene which is ordinarily used for lighting lamps and satisfies the specification mentioned in the heading whereas HNP arises in the course of manufacture of Linear Alkyl Benzene (LAB) and is different from kerosene or aviation turbine fuel covered by 2710.29. The HNP is....
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....us their claim must fail as held in the case of Hindustan Ferrodo Limited - 1997 (89) E.L.T. 16 (S.C.) and Garware Nylon Ltd. - 1996 (87) E.L.T. 12. 10. It is also his submission that where a statutory definition is given the reference to trade understanding, dictionaries etc., is not permissible. It was also his submission that the CBEC clarifications are not binding on the Tribunal, more so, liquid paraffin and HNP are distinct and in this connection he would rely on the case of Kores (India) Ltd. - 1997 (89) E.L.T. 441. It was also his submission that the order relied upon by him was that of a three Member Bench and was therefore in the nature of a binding precedent for a two Member Bench. It was also his submission that it is we....
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....ubt or dispute. The Tribunal has in this order interpreted the Tariff Item 7 of the old Tariff and observed that even though HNP was not kerosene it fell under Item 7 CET of the old tariff. 14. There is no doubt that new tariff item relating to kerosene is essentially similar to the Entry 7 of the old Tariff. It is also true that the entries cover kerosene which is ordinarily used as illuminant in oil burning lamps but that does not mean that this was the only use of kerosene and it is well known that kerosene could, and indeed, is also used as a fuel in kerosene stoves. Therefore, the words ordinarily used cannot be interpreted to mean exclusively used or only used, in this context. 15. Apparently the HNP is different from ....
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....sent case the department has given the details of the manufacturing process and uses which have not been denied. We also note that even the order relied upon by the assessee notes that :- "They are products of subjecting `Kerosene' to a process of separation by fractionation. ... We are of the opinion that the processes applied to Kerosene resulting in the manufacture of HNPs constitute `manufacture' for the purpose of levy of Central Excise Duty and the sub-item (ii) of Item 7, CET, namely, `others' is wide enough to cover not only Kerosene but also HNPs which constitute a product different from Kerosene though derived from it. Thus, if HNPs are liable to taxation, it is not a case of double taxation." 20. In our opinion o....