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1994 (9) TMI 65 - SC - Central ExciseWhether the said liquid paraffin fell within T.I. 68 as the appellants urged or it fell under T.I. 8 as one Assistant Collector held or under T.I. 14E as another Asstt. Collector did? Held that:- It is no one's case that the said liquid paraffin is a lubricating oil. The said liquid paraffin does not, therefore, fall outside T.I. 8 on this account. It is the case of the appellants that the said liquid paraffin is processed from spindle oil. The appellants' contention that the said liquid paraffin is not a mineral oil cannot, therefore, be accepted. It may also be pointed out that no evidence in support of this contention has been adduced; in other words, no evidence has been adduced to show that the said liquid paraffin has a chemical composition or derivation other than that mentioned in Explanation I of T.I. 8. Appeal is confirmed only insofar as it upholds the imposition of excise duty in the sum of ₹ 30,877.04 for the period 1st February, 1981 to 31st July, 1981.
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