2013 (10) TMI 236

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.... the appellant is classifiable under Central Excise Tariff Heading 27090000 or under Central Excise Tariff Heading 27101990 of the Central Excise Tariff Act, 1985. 2. Shri Willington Christian, Advocate appearing on behalf of the appellant argued that the processes undertaken by the appellant in their factory premises are mentioned in Para 5.1 of the OIO dated 24.01.2013. That the processes undertaken by the appellant does not lead to emergence of a new product and, therefore, no manufacturing is involved. It was also his case that chemical testing of the end product was got done by the department from Regional Chemical Laboratory, Vadodara who has given the following report:-         Sample is in th....

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....alcareous rock, sand) i.e. natural products, whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous mineral. The crude oils thus obtained remain classified in this heading when have been subjected to the following process:- (1) Decantation (2) De-salting (3) Dehydration (4) Stabilization in order to normalize the vapour pressure, (5) Elimination of very light fraction with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure. (6) The addition of only those hydrocarbons previously recovered by physical method during the course of the above mentioned processes. (7) Any other minor process prov....

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....ns are cooled in the condenser and collected separately in receiver, distilled water in separate receivers. The bottom oil of the distillation cattle (kettle) along with the light fractions from the receivers are transferred to the Commingled Crude Oil/ Commingled condensate Oil as the case may be.       From the above processes undertaken by the appellant it is evident that commingled crude oil received from the supplier is unloaded into a storage tank. The material is allowed to settle and water collected in the bottom of tanks is slowly removed. However, the bottom is left with the mixture containing mixed quantity of water and commingled Crude Oil which is heated in a distillation tower. The light petro....