1999 (5) TMI 207

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....r the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these two appeals filed by M/s. Hindustan Petroleum Corporation Ltd., the issue involved is whether Rubber Processing oil is classifiable under sub-heading No. 2710.99 of the Schedule to the Central Excise Tariff Act as ordered by the Collector (Appeals) in the impugned order or is classifiable under sub-heading No. 2710.50 of the T....

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....ed, in their memorandum of appeal, that RPO was manufactured by blending of intermediate streams. The process of manufacture was that the aromatic extract available from Phenol finer unit during 500-N operation was withdrawn under special operating conditions; this aromatic extract stream and light intermediate dewaxed distillation stream M-1301 were mixed in the required proportion - and Rubber P....

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....l specifications of sub-heading 2710.50 were satisfied, the product merited the classification under the said sub-heading notwithstanding the fact that the impugned product was not used as furnace oil. 4. Shri H.K. Jain, learned SDR, reiterated the findings contained in the impugned border and emphasized the fact that the impugned product was a speciality oil and was not being used ordinaril....

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....s of sub-heading because it is not used as furnace fuel. Besides the technical specification, to fall under Chapter Heading 2710.50, the product has to be a furnace oil or used as furnace fuel. In so far as the product in question viz. Rubber Processing Oil is not used as fuel the same is excluded from the purview of Chapter sub-heading 2710.50. Further, the assessee themselves have stated that th....