TaxTMI 
TaxTMI 
2019 (3) TMI 304
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....uch 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 case of ONGC was decided by Tribunal vide Final Order No. A/12626-12630/2018 dated 26.11.2018. He argued that for a product to qualify as SBPS falling under heading 2710 11 11, 2710 11 12, 2710 11 13, the product must also conform to the definition of 'Motor Spirit' appearing in the Central Excise Tariff. Ld. Counsel also relied on the decision of the Tribunal in their own case reported as 2019 (1) TMI 174 (CES-AMD) dated 02.01.2019. In the said case the Tribunal observed as follows: "5. We have gone through rival submissions. We find that Revenue is seeking to classify the product as motor spirit under heading 2710.99 (prior to 31.03.2005) and under tariff Heading 2710 19 90 (after 31.03.2005). Prior to 01.03.2005 heading 2710 read as follow: After 01.03.2005 the heading 2710 read as follows: Supplementary note (a) to Chapter 27 defined '....
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....00 which takes in petroleum oils and oils obtained from bituminous materials and crude. When we examine the Heading 2710 we find that the main heading makes a specific exclusion of crude. If that be so, there is no merit in the contention that because of an exclusion clause provided under Motor Spirit, condensate has to undergo a test of flash point and use as a fuel in spark ignition engine for being excluded from the Heading 2710. Since the main heading itself excludes crude, it cannot be taken that a subsequent 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 s....
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....t with in aforesaid decisions. Revenue has argued that in terms of the General Explanatory Note to the Central Excise Tariff, the '- - - -' entries in the tariff are not sub classifications of '- - -' entry immediately preceding it. The General Explanatory Note to the Central Excise Tariff reads as follows: Revenue has argued that the headings preceded by four dashes "- - - -" shall be taken as sub classification of immediately preceding "-" and "- -" entry and not the '- - -' entry preceding it. The issue needs to be examined for two different periods in this regard as the tariff heading had changed in the year 2005. 4.2.1 It is seen that for the period prior to 01.03.2005 heading 2710 read as follows: It is seen that the sub heading relating to SBPS were "- -" entry preceded by "-" entry of 'Motor Spirit'. In these circumstances even in terms of General Explanatory Note 1 to the first Schedule of Central Excise Tariff, the special boiling point spirits have to answer to the description of 'Motor Spirit'. Thus the argument of revenue is not applicable for the period prior to 1.3.2005. 4.3 In so far as period after 01.03.2005 is concerned, the heading 2710 read as follo....
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....tion of the term 'motor spirit', and the '- - -'entry relating to it, would become otiose for the period after 1.3.2005. Any interpretation that makes the specific entry, 'motor spirit' and its definition appearing in supplementary notes, otiose, cannot be the correct interpretation. In above circumstances, it is apparent that even after 01.03.2005, the Special Boiling Point would have to answer to the description of 'Motor Spirit' just the way it was prior to 1.3.2005. 5 Consequently, the appeals of M/s Gail (India) Ltd. are allowed. Since the Revenue's appeal is solely on the issue of limitation, the same is dismissed. (Pronounced in the open court on 27.02.2019) ============= Document 1 227.10 2710.11 Petroleum oils and oils obtained from bi- tuminous minerals, other than crude; Preparations not elsewhere specified or in- cluded, 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 - Motor spirit, that is to say, any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C, and which either by itself or i....
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....t_text.py", line 19, in from google_doc_api import process_single_document File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\google_doc_api.py", line 345 elif mime_type in ["image/gif"]: IndentationError: expected an indented block after 'if' statement on line 341 Document 5 GENERAL EXPLANATORY NOTES 1. Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by "“-â€, the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding descrip- tion of the article or group of articles which has "-". Where the description of ar. article or group of articles is preceded by "-" or "-", the said article or group of articles shall be taken to be a sub-classification of the immediately preced- ng description of the article or group of articles which has "-" or "--". Document....