2022 (2) TMI 309

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....ry for clearance of goods declared by them as "Low Aromatic White Spirit" (herein after referred to as LAWS) classifying under CTH 27101990. They also produced certificate of analysis issued by the supplier stating that the goods conform as LAWS. After examination of the goods, samples were drawn and sent for testing to CRCL, New Delhi. The analytical test report stated that the samples would meet the requirement of Kerosene as per IS : 1459 : 2018. The respondents submitted that the goods were not Kerosene and conform only to the character of LAWS which is usually used for manufacture as thinners etc. in the paint industry. As per the representations given by the respondents, samples were again forwarded for test to Hindustan Petroleum Cor....

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....hat of IS : 1459 : 2018 pertaining to Kerosene. The goods are actually Kerosene. The Commissioner (Appeals) has erred in holding that all the eight parameters provided in the IS specification has to be met in order to classify the goods as Kerosene. He prayed that the appeals may be allowed. 6. On behalf of the appellants, learned counsel Shri M. Karthikeyan, Shri Sathyakumar and Shri Derrick Sam appeared. They heavily relied upon the order passed by the Commissioner (Appeals). The learned counsel adverted to Table in the impugned order enumerating test parameters as required for LAWS and for Kerosene. After comparing the parameters, it was held by the Commissioner (Appeals) that the goods are more akin to LAWS than that of Kerosene. 7. I....

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....l Nil   ii) Burning   quality a. Char value, mg/kg of oil consumed Max. b. Bloom on glass chimney 20 Not      darker than grey   No Reports       Testing facility is not available with HPCL   No reports iii) Colour (saybolt) 10 29 27 23 28 25+ 25+ iv) Copper strip corrosion for 3 hrs @ 50˚ C Nor  worse than No.1 1a 1a 1a 1a 1 1 v) Distillation a. Percent recovered below 200˚ C Min. b. Final boiling point ˚C, Max   20 300˚ C   50 254˚ C   62 244˚ C   68.5 242˚ C   55.5 249.5˚ C       200     vi) Flash&nb....