TaxTMI 
TaxTMI 
2003 (9) TMI 651
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....ements and seizure of documents and after examining the process of manufacture, it revealed that the items had been mis-declared by the appellants and paid lesser duty while the item appeared not to be "transformer oil feed stock". It was only "spindle oil" requiring its classification under 3817.00. Vide show cause notice dated 28-4-2000, the details of the allegations were brought out including the statement of concerned persons and details of the documents seized. The demand for duty was raised for five years from November 1995 to February 1999 by invoking larger period on the allegation that the appellants had wilfully suppressed and mis-declared various facts with intent to evade payment of appropriate Central Excise duty on the "Transformer Oil Feed Stock" (Transformer Oil Grade II) and recovery of column over head material (Spindle oil - Grade II). The show cause notice relied on the Chemical Examiner's report based on the samples drawn for the latter period which opined that the aromatic constituent is pre-dominant and exceeds non-aromatic constituents in the representative samples. The specific allegations in paragraphs 12 & 15 of the show cause notice are extracted herein....
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....Mahazar SL. No. RD 1 3/9/TPL factory) Documentary Evidence. 11 It can be seen from the TPL Invoice No. DS/TR/4051, dated 2-8-95 that the 'TO-GR-II' was cleared under S.H. 3817.00 of the Tariff Act. (Mahazar SL. No. DC-3/TPL factory) (E-11). Shri D. Sundaram-Chief Manager (Marketing) of TPL vide his statement dated 27-10-99 admitted that 'TO feed stock' was sold by M/s. TPL as "TO-GR-II". Shri Hanumantha Rao - Manager (QA), when he was shown the IOM, dated 2-9-94 cited above, admitted that the company had decided to sell the TO feed stock as TO-GR-II. From the foregoing it is evident that M/s. TPL were manufacturing/producing 'TO feed stock' and they marketed the same as 'TO-GR-II'. 2. In paragraphs 14 to 42 of the SCN, the allegations have been elaborated and the documentary evidence relied on is stated therein. In paras 43 to 54, the facts pertaining to mis-representation and justification for invoking extended time period under proviso to Section 11A(1) of the Central Excise Act is stated besides bringing out other omissions and mens rea on the part of the appellants. 3. The appellants filed their reply dated 30-1-2001 to the show cause notice. They denied t....
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....of the bottom stream (HA + Midboiler), it is separated as HA and the midboilers which contain approx. 30% of LAB. The LAB, HA, and Midboilers are stored in three separate tanks. The midboilers are either sold directly as SPO (SPO Grade II) or mixed with HA to produce SPO Grade I in which the LAB composition will be 15% max and the balance will be HA. For SPO Grade II, composition will be 35% of LAB and balance HA. The entire process is controlled by DCS (Distributed Control System). 3. Therefore LAB which consists of Benzene which is an aromatic compound as confirmed by technical literature, though can be classified under Heading 27.07, it was classified under Heading 38.17 because the later was a specific heading and it was preferred to the former (27.07) which is a general heading. A copy of the Ministry of Finance's letter M.F. (D.R.) Letter No. 83/4/86-CX.3, dated 15-5-1986, contained in Calcutta II Collectorate Trade Notice No. 188/86, dated 4-9-1986 - reported in 1986 (26) E.L.T. T.17, which classified LAB under Heading 38.17 is enclosed marked as Annexure - A. 4. During the manufacture of LAB the following by-products and side stream products are produced :- ....
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.... the product from Chapter 27 because Heading 27.10 permits a preparation to contain upto 70% of Mineral Oil (in this case, LAB has been certified by Chemical Examiner as Mineral Oil). As already mentioned LAB having been made from Kerosene and Benzene is a petroleum product and the correct classification for LAB should be Chapter 27 and Heading 27.07. However the Ministry of Finance classified it under Heading 38.17. A reference is drawn to page - 873 of the "Words and Phrases of Central Excise and Customs" 2nd edition, enclosed marked as Annexure - C. The Entry at page - 873 for LAB clearly shows that the Supreme Court has classified it as a petroleum product. As mentioned earlier, Petroleum and its products will fall only under Chapter 27 of the Central Excise Tariff and not under Chapter 38. 7. Heading 27.10 of HSN specifically includes spindle oils, lubricating oils vide Explanatory Note A of Heading 27.10. Of course the Explanatory Note reconfirms that the spindle oils and lubricating oils should consist predominantly Non-aromatic constituents. Textbook on the subject confirm that Benzene is an aromatic compound. It is not in dispute in this case, that when M/s TPL com....
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....ed the products contain by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature. Examples of the types of products referred to are :- (1) Petroleum spirit containing small quantities of added anti-knock products (e.g., tetraethyllead dibromoethane) and anti-oxidants (e.g., para-butylaminophenol) (2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti-foam agents (such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspension in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15% of soaps of aluminium, calcium, lithium, etc. (3) Transformer and circuit-b....
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....oes not apply to the 2nd part (i.e. (C) of the explanation.) 18. The above contention of the assessee does not survive because under Heading 27.10, explanation under (C) states that 'the oils described in (A) & (B) to which various substances have added.' Thus the products under (C) are only oils mentioned under (A) and (B) mixed with various substances to render the resultant products suitable for particular use. Hence the predominance of non-aromatic substance holds good for products given under explanation 'C' also. 19. According to the chemical examiner's report the samples contain predominantly of aromatic substances. Thus the Mixed Alkyl Benzene dispatched by the notice under a different nomenclature (invoiced as spindle oil grade I & II) would not find a place under 2710 since the foremost requirement of predominance of non-aromatic substance in the product is not met." 6. The rest of the paragraphs of the finding portion deals with the aspect pertaining to suppression and the judgments relied by the Commissioner to confirm the demands. 7. We have heard learned Advocate Shri S. Ignatius for the appellants and Shri V.T.K. Nayanar, Joint Chief D....
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....on the classification. He also submits that even going by the Chief Chemist Report, the classification cannot be done under chapter 38. He submits that the report is contradictory in nature inasmuch as the report has stated that both mineral as well as aromatic container predominant which cannot be so. It is not a proper report and factually it cannot be relied. He submits that the constituent of the inputs clearly discloses that Benzene was only 25% and during the course of manufacture, the aromatic content was sent back and not utilized at all. He submitted that there could not have been a report suggesting that mineral oil as well as aromatic content to be predominant. He pointed out that even if the report is relied, the classification has to be only under chapter heading 27.07 and not under chapter 38. He relied on IS specification 355-1992 and also the statement of Shri Ramamurthy. He pointed out that for distinguishing the item between chapters 27 & 38, the important factor is petroleum content therein. If the petroleum content is 70% and more, it will fall under chapter heading 27.10 and if it is less than 70%, it will fall under Chapter 38. It is his contention that consti....
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....se the product is capable of being used as a substitute for transformer oil. It does not make it transformer oil perse to be classified under chapter heading 27.10 along with other petroleum oil products. He gave an example of Ethyl Alcohol which can be used in running motor cars in place of petrol. He submitted that this does not mean that Ethyl Alcohol can be classified along with petroleum products under chapter 27. On the same analogy, the subject goods namely the mixture of LAB and HA cannot be classified under 27.10 and should fall under 38.17. He also pointed out to some of the documents which had been relied with regard to the appellants' claiming as to whether the product of chapter 38 can be classified under chapter 27. He pointed out that the enormous evidence and statements clearly establishes the fact of suppression, mis-representation and hence larger period was invocable. 10. In counter, learned Counsel again reiterated his submissions and pointed out to all the documents filed to assert that subsidiary chapter heading 38 in any case will not be attracted in view of chapter headings and explanatory notes. 11. We have carefully considered the submissio....
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....port that aromatic constituents are predominant. What the report states is that the sample of spindle oil Grade I & II are composed entirely of mineral hydrocarbon oil and also aromatic constituent are pre-dominant. It does not give the split up of the composition. It can be read as to mean that the entire sample is composed of mineral hydrocarbon oil, which is also comprised of aromatic constituent. The appellants have produced the test results and technical opinion from the Department of Chemistry, Anna University and signed by the Professor and Head of the Chemistry Department. The extract of these reports is taken out below :- "REPORT Company  : M/s TAMILNADU PETROPRODUCTS LTD. Sample   : SPINDLE OIL GRADE I & II SAMPLES  Analysis of Spindle oil grade I and grade II (labeled as SPO Gr. I and SPO Gr. II respectively) samples was carried out at the Quality Assurance Laboratory of M/s. Tamilnadu Petroproducts Ltd., Manali, Chennai 600 068 on 7-12-2002.The following tests were performed as per ASTM or UOP reference manuals. 1. Density 2. Colour 3.....
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....ogrammed gas chromatographic analysis was carried out using OV 101 column (2.0% of OV 101 coated on 100-120 mesh chromosorb) of 20 inch length. Nitrogen was used as carrier gas at a flow rate of 30 ml/min and the detector was Flame ionization detector maintained at 350 C. Sample injection port temperature was kept at 325 C. The temperature programming conditions are given below. Tridencylbenzene (9.86%) was added as internal standard to differentiate between alkylbenzenes (LAB) and bottoms (heavy alkylate, HA). Column oven initial temperature 50 C initial time 0 min heating rate 8C/min final temperature 350 C final time 20 min The composition of the SPO Gr. I sample was determined from the chromatographic data as given below. Linear alkyl benzene (LAB) content 11.34% Heavy alkylate (HA) content 88.66% Gas chromatographic analysis of SPO Gr. II sample  Temperature programmed gas chromatographic analysis was carried out using DB-17 column (fused silica capillary column coated with 0.25mm methylphenyl-polysiloxane) of 30 m length (0.32 mm i.d.). Hydrogen, gas was used as carrier gas at a flow rate of 1.4 ml/min and detector was F....
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....ar that the petroleum product content is pre-dominant and if this be the case, then the Commissioner's order is not a speaking order inasmuch as he has not taken into consideration various factors required for determining the classification of the product under relevant headings. As pointed out by the appellants, the chapter heading 27.07 refers to "Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents". Chapter sub-heading 2707.90 refers to "Other" while other sub-heading refers to specific items. Since the product has been obtained by distillation of high temperature coal tar which includes kerosene also and since according to the Chemical Examiner's report if the weight of aromatic constituent exceeded that of the non-aromatic constituent, then the classification under chapter sub-heading 2707.90 cannot be ruled out. There is no reason given as to how this heading is required to be ruled out in the light of Chemical Examiner's report itself. However, we find from the report of the Professor & Head of Department, Department of Chemistry, Anna Univers....
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....m oils or of oils obtained from bituminous minerals e.g., textile greasing or oiling preparations and other lubricating preparations of heading 34.03 and hydraulic brake fluids of heading 38.19 (b) preparations containing petroleum oils or oils obtained from bituminous minerals in any proportion (even exceeding 70% by weight) covered by a more specific heading in the Nomenclature or based on products other than petroleum oils or oils obtained from bituminous minerals. This is the case with the anti-rust preparations of heading 34.03, which consist of lanolin in solution in white spirit, the lanolin being the basic material and the white spirit acting merely as a solvent and evaporating after application. It is also the case with disinfecting, insecticidal, fungicidal etc., preparations (Heading 38.08), prepared additives for mineral oils (Heading 38.11), composite solvents and thinners for varnishes (Heading 38.14) and certain preparations of Heading 38.23, such as starting fluid for petrol (gasoline) engines, the fluid consisting of diethyl ether, 70% or more by weight of petroleum oils and also other constituents, the diethyl ether being the basic constituent. 16. Revenue....
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.... the report of the Chennai Petroleum Corporation Ltd. which was obtained by the department itself; the report of the Anna University relied by the appellants; affidavit of Shri Senthilkumar and all the technical literature into consideration. The specific pleas raised by the appellants with regard to constituent and inputs being more than 70% of the petroleum product should be taken into consideration. Further claim of the appellant that the manufacturing process itself disclosed that aromatic content is negligible has not been adverted to by the Commissioner which should be looked into closely. Further plea that it is a non-aromatic constituent which is pre-dominant by weight should be looked into. The fact that the appellants are pleading that the exclusion clause in terms of HSN notes of chapter Heading 27.10 is not applicable to the facts of the case should also be scrutinized. Further their plea that mixed alkyl benzene and mixed alkyl naphthalenes under Chapter 38 and more particularly Chapter Heading 38.17 is not attracted for the reason that the constituents are not mixed alkyl benzene and mixed alkyl naphthalenes other than those of Heading 27.07 or 29.02 should also be ex....
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....1944 for the manufacture of Transformer oil and Spindle Oil. Officers of the Central Excise, on intelligence visited the factory of the appellants and recovered various documents from which it revealed that Transformer Oil Grade II (Transformer Oil feed stock) was dispatched to their customers but invoiced as "Spindle Oil". Statements were recorded from various functionaries of the M/s. TPL. Show cause notice was issued to M/s. TPL demanding differential duty of Rs. 71,87,396.00 invoking penal clauses under Section 11 AC read with Rule 173Q of the CE Rules and the main contentions made in the show cause notice are : (1) The 'TO feed stock' manufactured by M/s. TPL from the recovery of column overhead material was initially cleared as 'Heavy Alklate (Petolube) under Ch 3817.00 of the CETA which attracted C.E. duty at the rate of 20%. (2) M/s. TPL subsequently decided to market the TO feed as TO Grade II and cleared the same vide chapter Heading 3817.00 of the CETA. (3) M/s. TPL renamed their TO feed stock (TO Grade II) as 'Spindle Oil/Spindle Oil GR I' under Chapter Heading 2710.90 at lesser rate of duty (i.e. 10%) in view of the objection regarding rate of d....
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.... Non Normal Paraffin+ aromatic Sent to MRL/ Sold LAB raffinate Dehydrogenated Alklyation Process ....
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....sp; 19. The adjudicating authority after a detailed analyses of the evidence has discussed the issue in great detail from 11 to 25 of the order impugned and has come to a conclusion that the product manufactured by M/s. TPL is different from the commonly known Transformer Oil Feed Stock available in the market and the manufacturing processes were different and that to satisfy their customers' needs they have removed Mixed Alkyl Benzene invoicing them as "Spindle Oil". He has also found that the product is not identical to the commonly known Transformer Feed Stock but with certain modifications the same could be utilized as input by the Transformer Oil manufacturers. The finding recorded by learned brother that the adjudicating authority has given only a very brief finding and that his order is not a speaking order, in my opinion, is not correct for the reasons recorded in the succeeding paragraphs. 20. During the course of argument, the learned Joint CDR Shri VTK Nayanar, very extensively argued the m....
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....ight of aromatic content in the two products composing of LAB and HA cannot exceed 25%. However, the test report on MOLEX paraffins is totally irrelevant as the aromatic content in Paraffins is not the criteria to determine whether the final product is aromatic or non aromatic. Mixture of LAB and HA is 100% aromatic compound, HA, having come out of the alkylation process of Benzene with Olefin, cannot be called mineral oil. Therefore any attempt to classify the product under Chapter 27.10 on the basis of the fact that HA is predominant in the blend is totally erroneous since the goods under Chapter 27.10 should invariably contain mineral oil in excess of 70%. He has further submitted that LAB is a raw material for the manufacture of synthetic detergents. This is manufactured from Benzene by the Alkylation process. LAB is produced first by extracting C10-C13 chain length linear paraffins from kerosene. These paraffins are then dehydrogenated into their corresponding olefins followed by reaction with benzene to form LAB. LAB is a 100% aromatic compound, since it is derived from the basic aromatic compound Benzene. In the manufacture of LAB certain byproducts also emerge which are gen....
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.... Transformer Oil is used as Electrical insulating medium in Transformers whereas the Spindle Oil is employed as Transformer Oil Base Stock. 23.1 The above statement of the R & D Chief no doubt confirms that the product is a mixture of Alkyl Benzene. 23.2 Shri R.M. Muthu Karuppan, General Manger (Site) of BPL Manali who is a Chemical Engineer by profession and responsible for the functioning of the LAB plant has given a statement dated 26-10-99 wherein he has stated that "in the process of manufacture of LAB, they obtained LAB and certain other by-products. The by-products predominantly contained heavier alkyl Benzenes and mid boilers which was boiling in between LAB and HA. The mid boilers mainly consisted of high molecular weight branched alkyl Benzene, diphenyl alkane and some paraffins of high molecular weight". The heavy benzene and mid boilers are separated and blended in suitable proportion for the manufacture of spindle oil and transformer oil. 23.3 From the above statement also it is clear that the subject goods are mixture of Linear and Heavy Alkyl Benzenes. Shri Muthu Karuppan has also stated that both the transformer oil and Spindle Oil are 100% A....
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....d, I find that the Central Board of Excise & Customs vide letter No. 83/4/86-CX. 3, dated 15-5-1986 has clarified that Linear Alkyl Benzene would be classifiable under Chapter 38. The description under Chapter 38.17 of the HSN is as under :- 38.17 Mixed Alkyl Benzenes and Mixed Alkylnaphthalenes, other than those heading No. 27.07 or 29.02 3817.10 : Mixed Alkylbenzenes 3817.20 : Mixed Alkylnaphthalenes As against the above, the appellants seeks to classify the same under Chapter 27.10 which reads as under :- "Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations." The above implies that any preparations or blends, to qualify for classification under this chapter heading, should invariably contain 70% or more of petroleum oils. Advanced Organic Chemistry Vol. I, page 88-89 by I.L. Finar defines that "Crude Petroleum (mineral oil) is the term usually applied to the gases occurring naturally in the oil fields, the liquids from the well....
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....e goods falling under Chapter 27.10, should therefore be predominantly non-aromatic. I note that the Chemical Examiner's report confirms that the aromatic constituents are pre-dominant and this report corroborates the statement of the senior functionaries of the appellants which are referred to above. Since aromatic constituents are pre-dominant, the subject goods fall outside the purview of heading 27.10. 26. Further, exclusions under Chapter Heading 27.10 on HSN Explanatory notes are :- (a) Preparations containing less than 70% by weight of petroleum oils or of oils obtained from bituminous minerals. (b) Preparations containing petroleum oils or oils obtained from bituminous minerals in any proportion covered by a more specific heading in the Nomenclature or based on products other than petroleum oils or oils obtained from bituminous minerals, where the essential characteristic of the preparation is given by the other compound. As already noted above, since the goods in question do not fall under Chapter 27.10 on account of the fact that they are predominantly a....
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.... reflects application of mind and I do not find any infirmity in the order of the lower authority holding that the products in question are rightly classifiable under Heading 3817 since it includes Mixed Alkyl Benzene and I uphold the same. 28. As regards the invocation of the proviso to Section 11(A) of the C.E. Act 1944, I find that suppression of facts from the department is very clear from the evidence available on record as the appellants, to suit the requirement of their customers, and to derive the consequential benefit by them, cleared the goods under a different name, without bringing it to the notice of the department. The appellants have suppressed the fact is supported by evidence on record in the form a letter signed by Shri S. Karthikeyan of the appellants to Shri Ramamurthy/Mr Venkatesh of their Excise department. Copy of the letter is filed in page 115 of the paper book which reads as under :- "EXCISE CLASSIFICATION OF TRANSFORMER (TO) GRADE II Madras Petroleum have placed order for 100 MT of Transformer oil Grade II. Copy of the same is enclosed for ready reference. They want to know whether we can invoice the product as Transformer Oil Base Stock ....
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....he department is brought home by evidence on record. Therefore, the proviso to Section 11A has been correctly invoked. So far as penalty under Section 11AC is concerned, I find that the Commissioner has taken into consideration the date of introduction of the provisions of Section 11AC and has proportionately imposed the mandatory penalty and it cannot be considered to be excessive warranting any reduction and I confirm the same in entirety. I also uphold the order of the lower authority in regard to demand of interest. 29. So far as imposition of penalty under Rule 173Q is concerned, I am of the view that since the penalty under Section 11AC is confirmed in entirety, I am inclined to think that in the facts and circumstances and in the interests of justice, some reduction is called for and I reduce the penalty from Rs. 5,00,000/- to Rs. 1,50,000/- (Rupees One lakh Fifty thousand). Except for the modification in the quantum of penalty under Rule 173Q, the appeal is otherwise dismissed. Sd/- (Jeet Ram Kait) Member (T) POINTS OF DIFFERENCE In view of the difference of opinion between the Members, the followings points are referred to Third Member for deciding t....
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....er Section 11AC of the Central Excise Act and a further penalty of Rs. 5 lakhs on them under Rule 173Q of the Central Excise Rules, 1944. 31. Heard both the sides. 32. I note that the process of manufacture of the two products has been diagrammatically set out in the order recorded by learned Member (Technical), which will be an aid to sort out the conflict on the classification of the goods. The main product manufactured by the appellants was Linear Alkylbenzene (LAB, for short). The multi-stage process of manufacture starts with kerosene procured from M/s. Madras Refineries Ltd. (now known as Chennai Petroleum Corporation Ltd.). Such kerosene is, admittedly, a mineral oil consisting of long chain hydrocarbons, C5-C17 (denoting the number of carbon atoms in a molecule of hydrocarbon). It is subjected to fractional distillation, whereby three main fractions are obtained. The middle fraction ("Heart Cut") containing C10-C13 hydrocarbons is further processed, while the lower fraction (C5-C10) and the higher fraction (C13-C17) are returned, under the name 'LAB raffinate', to the kerosene supplier (M/s. CPCL). The "Heart Cut" of kerosene is then treated with hydrogen ga....
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....s. This mixture is sent back to the kerosene supplier. The point made by the counsel is that almost the entire aromatic content of kerosene gets removed prior to alkylation. In the Alkylation plant, one of the inputs is Benzene. Insofar as the other input viz. Olefins generated by dehydrogenation of paraffins are concerned, the learned counsel would like to consider them as mineral oil (kerosene) derivatives in his endeavour to establish that what happens in the Alkylation plant is a sort of mineral oil preparation. In this connection, reference is made to the notes under HSN Heading 27.10. It is the contention of the counsel that the mixture of LAB & HA would fit in the description given under Section (C) of the said notes, thereby getting covered by the Tariff Heading (27.10) description "Preparations Not Elsewhere Specified Or Included, Containing By Weight 70% Or More of Petroleum Oils." Ld. counsel has also cited certain decisions in support of some of his contentions. 35. The counsel's arguments are opposed by ld. Joint CDR, who submits that where, admittedly, each of the products is a mixture of LAB & HA, it can only be a mixture of alkylbenzenes, which are aromatic ....
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....ading 38.17 and Tariff heading 38.17 are identically worded. The HSN note says that the heading covers mixed alkylbenzenes and mixed alkylnaphthalenes obtained by alkylation of benzene and naphthalene. It is pertinent to note that the method of manufacture of mixed alkylbenzenes as indicated by the HSN note is alkylation of benzene only. It makes no reference to any mineral oil. In the present case, a mixture of alkylbenzenes (LAB+HA) was obtained by the alkylation of benzene with olefins in the presence of a catalyst in the Alkylation plant and, from that mixture, the subject products were obtained by adjusting the proportions of LAB and HA through a process of fractionation and mixing as already stated vide para 26. Ld. counsel has strenuously argued that, on account of the fact that the olefins were obtained from a mineral oil (kerosene), the subject goods should be treated as a mineral oil preparation of Tariff heading 27.10. This argument does not make sense as it does not take into account the fact that a 'mineral oil, preparation' contains the mineral oil as such along with additives. The notes under HSN heading 27.10 would bear testimony to this fact. Even the appellants ha....
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....ins. They have never contended that the LAB/HA mixture is obtained by mixing kerosene and benzene. Moreover, any description of the goods under a different statute like the above Sales Tax Act cannot be any aid to determination of its classification under the Central Excise Tariff Act. The counsel has not been able to establish parity between the description of goods under Entry 32 ibid (approved, for LAB, by the High Court, for sales tax purposes) and the description of goods under the CET heading (27.10) he has argued for. For all these reasons, the appellants cannot claim support from the High Court's decision. 39. Ld. counsel now refers to the department's allegation that the appellants had suppressed material facts rendering themselves liable to penalty under Section 11AC of the Central Excise Act. He submits that, as far back as on 8-2-1996, the appellants had filed a fresh classification list in respect of the subject products. Had the department had any doubt in the matter, they would have called for necessary clarification from the appellants and would have made further enquiries, if necessary, to verify the correctness of the classification claimed by them. The de....