TaxTMI 
TaxTMI 
2017 (4) TMI 1206
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Organic Composite Solvent. DGCEI Officers visited the appellants on the basis of an intelligence to verify the nature, composition properties of the product viz, its classification and declaration. A statement of the lab chemist of the appellants was recorded on the day of the visit on 16.11.2000. 2.2 The Register containing test results of finished goods was also scrutinized from which it was revealed that batch wise testing on final product was carried out by them for three categories of the finished product viz. Cat-I, Cat-II, Cat-III. Initial boiling point and final boiling point were also recorded along with percentage recovery of final product between the two boiling point ranges in each category of the finished product, which co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pto 70 degree Celsius = 10% b) Recovery upto 125 degree Celsius = 50% c) Recovery upto 180 degree Celsius = 90% Final Boiling Point = 215 degree Celsius The comparison of these standards with those of finished products manufactured by the party as found recorded in laboratory testing register revealed that the products manufactured by them was in consonance with Motor Gasoline from the corresponding percentage recovery as found recorded in their Laboratory Testing Registers. 2.6 A statement of Sanjay Varshney, Director of M/s Sunny Chemical (P) Ltd., Delhi, a buyer of product manufactured by Anmol Solvex (P) Ltd. (M/s. A.S.P.L.) was also recorded on 12.4.2002 under Section 14 of Central Excise Act, 1944 who inter alia stated ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....appellants are diluents and Motor Fuel / Petrol is also a diluent and some of their properties are also similar, the impugned product cannot be called as motor spirit. He also argued that the department had not got the goods tested and merely relying upon the test reports prepared by the Lab Chemist of the appellants, which only show the boiling ranges whereas the definition of the motor spirit prescribes the flash point. He relied upon the following case laws in his support: (i) Kuchchal Chemicals Ltd. Vs. CCE, Lucknow - 2013 (288) ELT 585 (Tri. -Del.) (ii) Avani Petrochem Ltd. Vs. CCE, Vadodara - II - 2010 (249) ELT 117 (Tri. -Ahmd.) (iii) CCE, Belapur Vs. Sun Coats & Chemicals (I) Limited - 2008 (231) ELT 531 (Tri. -Mum.) He ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and the lab chemist and the buyer have given the statement that its chemical name is 'special boiling point spirit'. On this basis, Commissioner has come to a conclusion that the product in question meets the criteria of Motor Spirit. He has made a reference to ISI Specification 15-2796-1971 and concluded that these specifications are co-relatable with the said test results. 6.3 We find that in the absence of a proper test report done by the department, the reliance placed on the other evidence does not lead to the conclusion that impugned goods are Motor Spirit. 6.4 The definition prescribes that the flash point should be below 25 Degree Celsius. The test reports of the appellants relied upon by the department do not indicat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uld be either by itself or in admixture with any other substance, suitable for use in spark ignition engine. Admittedly, the sample of the disputed product was sent to CRCL for chemical analysis. Perusal of the report submitted by the Chemical Examiner would show that the Chemical Examiner has given finding in respect of sample being composed of hydrocarbon oil and its flash point is below 25^0C. The Chemical Examiner however declined to comment or certify whether or not the sample by itself or in admixture with any other substance was suitable for as fuel in spark ignition engine on the plea that it was not possible by the laboratory to determine octane number and give finding regarding suitability to be used as fuel in spark ignition engi....