2003 (6) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r (Appeals) under the impugned Order or under sub-heading 2710.99 as claimed by the Revenue. 2. Shri V. Valte, learned Senior Departmental Representative, submitted that Heading 2710.20 is specific with reference to the products (a) Kerosene which is ordinarily used as an illuminant in oil burning lamps, and (b) aviation turbine fuel; that the specifications of LARO are different from the specifications of kerosene; that LARO is a product which is derived from kerosene by a special process in a separate plant and has a distinct use as rolling oil in aluminium industry; that kerosene fraction of higher boiling point is separated and then distilled or processed further in a separate plant; that LARO is also not a product which is ordi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... MM or more, (ii) final boiling point not exceeding 300°C; that since the impugned product LARO conforms to these specifications, it is classifiable under sub-heading 2710.29 as "Other" not being kerosene or Aviation Turbine Fuel (ATF) against sub-heading 2710.99 which is only for residuary products and cannot be applied to the goods having specific identifiable characteristics. She also emphasised that LARO is nothing but a fraction of kerosene which meets all the specifications mentioned in the sub-heading 2710.20; that the onus is on the Excise authorities to prove that LARO cannot be classified under sub-heading 2710.29; that it has been held by the Supreme Court in the case of Dunlop India - 1983 (13) E.L.T. 1566 that "when an arti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emsp;We have considered the submissions of both the sides. We observe that the Commissioner (Appeals) in the impugned order has given a specific finding that "there is no dispute on facts and in particular the Assistant Collector has conceded in his order that LARO has a smoke point above 18 mm and has a final boiling point not exceeding 300°C". The relevant Heading reads as under :   " - Kerosene (which is ordinarily used as an illuminant in oil burning lamps) and aviation turbine fuel, that is to say, any hydrocarbon oil (excluding mineral colza turpentine substitute) which has a smoke point of eighteen millimetres or more and has a final boiling point not exceeding 300°C: 2710.21 -- Aviation turbine fuel 2710.....