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TaxTMI 
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2022 (2) TMI 258
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....f Superior Kerosene Oil and falling under custom tariff heading 27301910 as against the description of Petroleum Hydrocarbon Solvent classified under No. 271019990 as declared by the importer. On this basis the appellant was informed since the import goods is Superior Kerosene. Hence, it has not been cleared by the department from its out of charge. The appellant thereafter had filed the special civil application No. 1829 of 2018 before the Hon'ble High Court of Gujarat at Ahmedabad. The Hon'ble High Court vide order dated 23.02.19 disposed of the said petition with the direction to the Indian department to send the sample of the goods in question to the Indian Institute of Petroleum Dehradun Laboratory on or before 28.01.2019 and on receip....
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....the submission and settled law in the present case accordingly, the order lacks the judicial discipline and deserves to be set aside on this ground alone. She submits that in the impugned order, learned Commissioner arrived at the conclusion only on reasons suggested in Deputy Chief Chemists report relied upon by the original authority to hold it as Superior Kerosene. She submits that the import goods are not understood as Kerosene Oil nor as Superior Kerosene Oil as there is no evidence brought out in the orders except an opinion in the test report. She submits that in the present case, all the parameters for Kerosene as specified under IS1459:1974 were not tested therefore, in absence of testing of all the parameters it cannot be conclude....
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....t and as the same be set aside and appeal be allowed. The appellant post hearing submitted certificate dated 15.12.2021 and some sample invoices of their final product and also process flow chart. Showing the process of the imported goods and the resultant product i.e. solvents, thinner, industrial solvent, etc. 3. Shri J.A Patel, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the department has challenged the classification only on the basis of one test report of the goods in question which was issued by CRCL Kandla wherein the following parameter....
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....evenue was correct in re-classifying the imported goods under chapter heading 27101910 as Superior Kerosene Oil. 10. It is not in dispute that for a product to be classified under 27101910 as SKO, it has to meet with the specifications in supplementary Note "C‟ to Chapter 27 which reads as under: "Superior kerosene Oil (SKO) means any hydrocarbon oil conforming to Indian Standards Specifications of Bureau of Indian Standards IS 1459:1974 (reaffirmed in the year 1996)" 11. It can be seen from the said BIS that for a product to be classified as Kerosene, it has to meet the following specifications1459:1974 "2.1 The material shall consist of refined petroleum distillates. It shall be free from visible water, sediment and susp....
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....ct shall be 0.20, Max From a perusal of the test reports of CRCL Delhi and CRCL Kandla, assuming the same to be correct, notwithstanding the difference in the test results between the two qua the parameter regarding final boiling point. It is seen that out of the 8 parameters on which the sample has to be tested for determining whether or not the same meets with the specifications of Kerosene, it is seen from both the test results that test have not been undertaken with respect to the following 3 parameters.: (i) Burning quality (a) Char value, mg/kg of oil consumed, Max (b)Bloom on glass chimney (ii) Colour (Saybolt) (iii) Total, sulphur, percent by mass, Max It is also not the Revenue‟s case that the said three para....
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.... Chemical Examiner, CRCL and from HSN, it is quiet clear that the goods are classifiable as "Denatured Salt" falling under Chapter Heading No. 25.01. The Department has not shown that the subject product is not bought or sold or is not known or is dealt with in the market as Denatured Salt. Department's own Chemical Examiner after examining the chemical composition has not said that it is not denatured salt. On the other hand, after examining the chemical composition has opined that the subject matter is to be treated as Sodium Chloride." Dealing with the similar fact, the ratio laid down by the Apex Court in its judgment in the case of Hindustan Ferodo vs. CCE 1997 (89) ELT 16. The relevant observations of the Apex Court read as under: ....