TaxTMI 
TaxTMI 
2009 (2) TMI 205
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....rocess of distillation of Crude Alcohol as a by product. Crude Alcohol is distilled to produced pure Alcohol consists of mainly light Hydrocarbons i.e. Iso Heptane and Oxo Alcohol & heavy polymer. The hydro carbon is removed in the first distillation column, while heavy polymer is removed in the second column to produce pure alcohol, that in the declaration for the input file by M/s. INOIL, Iso - Haptane was manufactured only during the manufacture of Iso- Octanol, the critical inputs used in the manufacture of Iso-heptane, as declared by the unit was Heptane, which was shown as provisionally assessed under chapter heading 2710; in the classification declaration filed by the assessee under erstwhile Rule 173B of the Central Excise Rules, 19....
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.... condition for products i.e. Petroleum Oils to be classifiable under Chapter sub-heading 2710.11 to Chapter sub-heading 2710.19 of the Central Excise Tariff Act, 1985. (i) This chapter sub-heading covers only those petroleum oils which are other known as "Motor Spirits" (ii) The term "Motor Spirit" has been defined in the Tariff itself as - - Any Hydrocarbon oil (excluding Crude mineral oil) which has Flash point below 25°C. - Which either by itself or in admixture with any substance is suitable for use. Under this category, in the Tariff the various 'Petroleum Oils' mentioned are given below : Chapter sub-heading (a) 2710.11 - Special Boiling Spirits (other than Benzene, Toluol) with nominal boiling point range 35 to ....
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....nue's contention is based on flash point and end-use, both of which are not relevant. He also relied upon the report of the Central Excise laboratory which described the product being color less and it is an organic chemical i.e. Acyclic Hydro Carbon. However, he also submits that extended period could not have been invoked since the manufacturing process explained in the show cause notice is based on the classification list; the appellants have submitted RT-12 returns regularly and in all the documents, the description of the product was Iso Heptane only. Therefore, suppression of facts could not have been alleged in this case. 5. Ld. DR relies on the Commissioner (Appeals) wherein the Revenue had relied on end-use and laboratory report....
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....ions required for classification under Chapter 2710 and therefore classification arrived at by Revenue is upheld. 7. Demand has been confirmed by invoking extended period. There is no dispute that the manufacturing process had been correctly described by the appellant while submitting classification list. Further it is not the contention of the Revenue that the product was not described correctly. Legally there was no requirement for the appellants to submit the laboratory report for each and every product manufactured by them and Revenue has the option to get the same tested by their own laboratory which we find in this case has not been done. The appellants have relied upon chemical test done in 1991 which shows that product has been t....