2022 (4) TMI 1261

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....ter was taken up for further hearing today. We have heard Mr. S. N. Soparkar, the learned Senior Counsel assisted by Mr. Harsh N. Parekh, the learned advocate for the writ applicants and Mr. Devang Vyas, the learned Additional Solicitor General of India appearing for the respondents. 2. Pursuant to the order passed by this Court dated 31st March 2022, the samples of the subject goods were sent to the Central Revenue Control Laboratory, New Delhi (for short, "the CRCL") for further analysis and testing. We may recapitulate that the controversy in the case on hand is whether the subject goods is in the form of "Liquid Paraffin" or "Light Diesel Oil". The DRI asserts that the subject goods is "Light Diesel Oil". Whereas the writ applicants ....

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....mineral hydrocabon oil, having mineral oil content more than 70% by wt. Each of the four samples having following characteristic. S.No. Characteristics Requirement of Paraffinic Diesel Fuel as per DIN EN 15940:201 9-10 CLR-01 TM NO.02/2022 (Marketing 2P-1) CLR-02 T.M. No.03/2022 (Marketing 2S-1) CLR-03 T.M. No.04/2022 (Marketing 3P-1) CLR-04 T.M.No.05/2022 (Marketing 3S-1) 1 Acidity, Inorganic - Nil Nil Nil Nil 2 Ash Content, % by mass 0.01 Nil Nil Nil Nil 3 Total Aromatic Content % (m/m) 1.1 0.46 0.47 0.45 0.45 4 Fame Content 7.0 Not detected Not detected Not detected Not detected 5 Anl....

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.... each of the samples tested was found to be "Liquid Paraffin". It has been stated in the report that each of the samples meets with the requirement of Paraffinic Diesel Fuel. According to the CRCL, it is other than Automotive Diesel Fuel or Light Diesel Oil. The report is ordered to be taken on record. 6. However, the DRI, through Shri S. V. Shah, Assistant Director, who is personally present in the Court, would like to take up the issue further either with the CRCL or in any other mode or manner as the DRI still asserts that the subject goods is not "Liquid Paraffin". The reason why the DRI is not ready to accept the report of the CRCL is because the CRCL was required to undertake tests so as to ascertain 11 parameters of Indian Standar....