TaxTMI 
TaxTMI 
2022 (2) TMI 258
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication 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 receipt of the sample, the said Laboratory shall carry out requisite test and render, it's clear opinion as to whether the sample received by them is that of Superior Kerosene Oil (SKO) or Petroleum Hydrocarbon Solvent within 4 weeks from the date of receipt of the sample. Consequent to the order of Hon'ble Gujarat High Court the sample were sent to Indian Institute of Petroleum, Dehradun. The institute stated that analysis of sample cannot be conducted due to adequate testing facilities not available. Thus, by Dehradun that the product imported is Kerosene and/ or Superior Kerosene or Petroleum Hydrocarbon Solvent could not be determined. Mean time before outcome of the SLP filed before the Hon'ble High Court and its decision, an order in original No.KDL/ ADC/ AK/ 31/ 2018-19 dated 17.12.2018 came to be passed by the Additional Commissioner of customs ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... as claimed by them. On the query from the bench regarding the end use of the imported goods. Learned Counsel Mrs. Nisha submits that the goods imported by the appellants is only meant for use as raw material in the manufacture of the final products i.e. solvent. She undertakes to submit relevant documents in support of her claim of use of the goods, she submits that in absence of any conclusive evidence that the product is Superior Kerosene Oil. The impugned order is illegal and incorrect 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rial shall also comply with the requirement given in Table I, when tested according to the appropriate methods prescribed under "P‟ series of IS: 1448*, reference to which is given in column 4 of the table." TABLE 1 REQUIREMENT FOR KEROSENE Sr.No. CHARACTERISTIC REQUIREMENT METHOD OF TEST, REF To 'P' OF IS: 1448* (1) (2) (3) (4) i) Acidity, inorganic Nil P:2 ii) Burning quality: a) Char value, mg/kg of oil consumed, Max 20 b) Bloom on glass chimney Not darker than grey iii) Colour (Saybolt) +, Min +10 P:14 iv) Copper strip corrosion for 3 h at 500 C Not worse than No.1 P:15 v) Distillation : a) Percent recovered below 200o C Min b) Final boiling point, 0C, Min 20 300 P:18 vi) Flash point (Abel), 0C, Min 35 P:20 vii) Smoke Point, mm, Min 18 P:31 viii) Total, sulphur, percent by mass, Max 0.25 P:34 * Methods of test for petroleum and its products. + Where Saybolt chromometer is not available. Lovibond colour of the sample kept in an 18-in cell may be measured according to IS:1448 [P:13]-1960 'Metho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ee, the Department has to adduce proper evidence and discharge the burden of proof. In the present case the said burden has not been discharged at all by the Revenue. On the one hand, from the trade and market enquiries made by the Department, from the report of the 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: "It is not in dispute before us, as it cannot be, that the onus of establishing that the said rings fell within Item 22F lay upon the Revenue. The Revenue led no evidenc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....NER OF CUSTOMS CUSTOMS HOUSE KANDLA. KUTCH. GUJARAT. eat , 02838-271468/ 469 E-mail: [email protected] BY SPEED POST/HAND DELIVERY F.No. 5/15-23/Gr-1/PD Industries/18-19 To M/s PD Inclusiries. Date 01.05.2019 104 Shiviok House-il, Comm.Complex Karampura, Moti Nagar, New Delhi-110015. Gentlemen. 2. Subject: Request for retesting of sample as per directions of Hon'ble High Court of Gujarat-reg. Please refer to the aboveciled subject matter. In this connection, it is to inform that, the CSIR-Indian Institute of Petroleum, Dehradun-248005 vide their letter daled 08.04.2019 has returned back the comple sent for analysis to them stating that adequate testing facilities for this type of work are not available at CSIR-IP This is for information and necessary action please. Yours sincerely Moels (Yatish Ä .Patil ) Deputy Commissioner (Gr-1) Custom House, Kandia. Document 2 Industries AY 2018-19 ampla Beri Road, Vill-Ismalia-11 Bishwa, Tehsil-Sampla, Distt, Rohtak Haryana GSTIN/UIN: 06AAPFP5515J1ZX State Name: Haryana, Code: 06 E-Mail: [email protected] Consignee (Ship ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....airakhood Sonipat (Hr) Tax Invoice Invoice No. 546 Delivery Note Reference No. & Date. Buyer's Order No. Telephonic Dispatch Doc No. Dispatched through Ahir Freight Carriers Bill of Lading/LR-RR No. 8343 dt. 7-Dec-17 Terms of Delivery (TRIPLICATE FOR SUPPLIER) Dated 7-Dec-17 Mode/Terms of Payment Other References Dated 7-Dec-17 Delivery Note Date Destination Sonipat (Hr) Motor Vehicle No. GJ12AU/7515 GSTIN/UIN : 06AAEPC8933A1Z7 State Name Haryana, Code: 06 SI Description of Goods No. 1 Thinner,(Pdt.1) CGST TAX SGST TAX Total HSN/SAC Quantity Rate per Amount 3814 20,000 liter 37.00 liter 7,40,000.00 20,000 liter 9% 9% 66,600.00 66,600.00 8,73,200.00 E.&O.E Amount Chargeable (in words) Indian Rupees Eight Lakh Seventy Three Thousand Two Hundred Only 3814 HSN/SAC Amount Total 7,40,000.00 Taxable Central Tax Value Rate Amount 7,40,000.00 9% 66,600.00 66,600.00 State Tax Rate 9% Tax Amount (in words) Indian Rupees One Lakh Thirty Three Thousand Two Hundred Only Company's PAN Declarat....