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2011 (2) TMI 647 - CESTAT, NEW DELHIWaiver of pre-deposit - Classification of the oil left in the kettle after distillation, which is called Reduced Oil or Residual Oil - HSN Explanatory Notes to these Headings cannot be ignored and the classification of the product, in question, has to be determined keeping in view the HSN Explanatory Notes - In the present case, the Commingled Crude Oil is subjected to distillation at 200° centrigrade and by the process of distillation, the lighter component constituting about 30% of the total weight of the crude oil is separated and is sold as composite organic solvent - Though the department without any chemical test seeks to classify this product under sub-heading No. 2713 90 00 as “residue of petroleum oil”, we find that the product, in question, answers to the description of “topped crude” mentioned as the products covered under Heading No. 2710 in the HSN Explanatory Notes as per HSN explanatory notes, “topped crude” is covered by 2710, the product, in question, would be covered under Heading 2710 and if this is so, it would not attract nil rate of duty, as none of the products covered in this heading, other than the waste oil, attract nil rate of duty and the product, in question, obviously cannot be called waste oil - this is not a case for total un-conditional waiver. The appellant, therefore, are directed to deposit an amount of Rs. 50,00,000 - Application is disposed of
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