TaxTMI 
TaxTMI 
2019 (3) TMI 304
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.... against dropping of proceedings on account of limitation in order in original dated 29.03.2005. 2. Ld. Counsel for Gail (India) Ltd. pointed out that they are engaged in manufacture of mixture of pentane, hexane and small quantities of heavier hydrocarbons like pentane, hexane, heptane, etc. during the processing of natural gas. The said mixture is subject to fractional distillation and one of product of such distillation is pentane. Revenue is seeking to classify the pentane recovered during this process under sub heading 2710 11 13 as against the classification 2711 19 00 claimed by the Gail (India) Ltd. Ld. Counsel pointed out that the heading 2710 11 13 relates to special boiling point spirit (SBPS). He argued that identical matter in....
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....ntially remains the same prior to and after 01.03.2005. Earlier the specific requirements of 'motor spirit' were part of the heading 2710 but after 1.3.05 the same were incorporated in supplementary note (a) to Chapter 27. Tribunal in the case of India Oil Corporation 1990 (45) ELT 134 has observed as follows: "6. Yet another feature to be noted is that, as submitted by I.P.C.L., the department had tested the sample only for flash point. The tariff provides two criteria: one is the flash point; the other is that the mineral oil should, either by itself or in admixture with any other substance, be suitable for use as fuel for internal combustion engine. Satisfaction with both criteria is required. The departmental sample no doubt showed f....
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....nt exclusion will bring it back under Heading 2710. There is also merit in the contention of the appellant that reference to admixture with any other substance is to be taken as substance other than mineral oil. The description under the heading 'Motor Spirit' tallies with the description under Item 6 in the old Tariff." (emphasis supplied) Thus, to qualify for the phrase 'suitable of use as motor spirit' the product needs to be tested in admixture with anything other than 'mineral oil'. In the instant case, letter of the Superintendent (prev.) dated 20.04.2006 suggests that the product has been tested in admixture with motor gasoline in the ratio of 10% V/V. The said letter of the Superintendent is in respect to subsequent query of t....
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....try. He argued that in view of above "- - - -" entry, SBPS cannot be treated as sub classification of "- - -" entry, i.e. 'Motor Spirit'. 4. We have gone through rival submissions. we find that all arguments raised by Revenue other than argument related to General Explanatory Note has been examined by Tribunal in the appellant's own case in their favor in the case reported in 2019 (10 TMI 174 (AMD). 4.1 The issue regarding necessity of special boiling point spirit to answer to the description of 'Motor Spirit' has also been examined in various decisions as follows: * GAIL (India) Ltd. 2019 (1) TMI 174 - CESTAT * CCE vs M/s Bharat Petroleum Corp. Ltd. 2018 (4) TMI 829 (Ces-MUM) 4.2 However, the argument regarding general explanatory n....
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.... is a "- - -" entry immediately preceding those '- - - -' entries. 4.3.1 A perusal of the heading 2710, post 1.3.2005, shows that the said heading 2710 has been first divided into two unnumbered "-" entries, one relating to 'Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils' And the other '-' entry relating to 'Waste oils'. 4.3.2 Thereafter the first '-' entry is further divided into two "- -" entries, one numbered as 2710 11, namely "Light Diesel Oils and Preparations" and the other....