TaxTMI 
TaxTMI 
2000 (5) TMI 58
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....e under 2710.99. The Assistant Collector, adjudicating authority, classified the same under 2710.99. That order was challenged before the Collector (Appeals), who reversed the order of the adjudicating authority and held that the product, Heavy Normal Paraffin (HNP) is classifiable under 'sub-heading 2710.29. Hence these appeals. 2.When the issue came before a Bench of two Members, they took note of the decision rendered by this Tribunal in Indian Petrochemicals Corporation reported in 1990 (46) E.L.T. 173 (Tribunal) = 1989 (23) ECR 373. That Bench consisting of 3 Members, while disposing of that appeal took the view that HNP is clasifiable under old tariff Item 7. The Bench which referred the issue was of the view that HNP is different ....
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....l oil, the new entry takes in any hydrocarbon oil. From the definition it can be seen that kerosene and aviation turbine fuel are hydrocarbon oils. It can be any other hydrocarbon oil other than mineral colza or turpentine substitute as well. Such oil should have a physical property of having a smoke point of eighteen millimeters or more and final boiling point not exceeding 300°C. Any hydrocarbon oil, which satisfy these physical properties, will fall within the tariff sub-heading 2710.19. Out of the hydrocarbon oils having the above physical properties, mineral colza oil and turpentine substitute alone should be excluded. In other words, kerosene and aviation turbine fuel falling under 2710.19 must be hydrocarbon oils having the above-me....
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....her than mineral colza oil and turpentine substitute which has a smoke point of 18 millimeters or more and has a final boiling point not exceeding 300°C. 5.Refined diesel oil has been defined below the item Kerosene. That definition is also similarly worded - "Refined diesel oil, that is to say, any hydrocarbon oil (excluding mineral colza oil and turpentine substitute) which has its flash point at or above 25oC and satisfies either of the following requirements :" (i) the it has a smoke point of 10 millimeters or more but less than 20 millimeters, or (ii) the oil has a smoke point of less than 10 millimeters but has a viscosity of less th....
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....ls coming within the category of kerosene and aviation turbine fuel can be any hydrocarbon oil having a smoke point of 18 millimetres or more and has a final boiling point not exceeding 300oC. Out of the hydrocarbon oils mineral colza oil and turpentine substitute are to be excluded because of the specific exclusion contained in the definition. 7.In Lubri-chem Industries Ltd. v. Collector of Central Excise, Bombay - 1994 (73) E.L.T. 257 (S.C.), the Supreme Court had to consider the classification of liquid paraffin having a flashing point above 76 degree 'Fahrenheit and a flame height of more than 10 mm. but less than 18 mm. Appellant contended that since liquid paraffin was processed from spindle oil and spindle oil was expressly exclud....