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2019 (9) TMI 1523 - CESTAT KOLKATAClassification of goods - organic composite solvent oil (OCS) - to be classified under tariff sub heading 2710 11 19 as ‘others’ appearing under the main heading 271011 as “light oil and preparation” - HELD THAT:- The issue stands squarely decided in their favour in the case of KUCHCHAL CHEMICALS LTD. VERSUS COMMISSIONER OF C. EX., LUCKNOW [2013 (9) TMI 538 - CESTAT NEW DELHI], wherein the Tribunal has held that Organic Composite Solvent cannot be classified under chapter 27. Further, in the instant case, sole reliance has been placed by the Ld. Commissioner on the Chemical Examiner’s report. As rightly pointed out by the Ld. Advocate that, in the testing report it has been stated that the sample drawn from the appellant’s premises is liquid containing mixture of hydrocarbons having distillation range from 35 degree to 58 degree Celsius and flash point below 25 degree Celsius. The classification adopted by the Ld. Commissioner is not in consonance with the Note no. 4 to Chapter 27 of the Tariff which states that “Light Oil and Preparations” are those of which 90% or more by volume (incl. losses) distilled at 210 degree Celsius, whereas the Chemical Examiner has stated that the range of distillation of product is 35 degree to 58 degree Celsius which is much below 210 degree Celsius. Hence the classification under chapter 271011 cannot be adopted. The classification adopted by the Ld. Commissioner cannot be approved and hence, the entire duty demand, interest and penalty are set aside - Appeal allowed - decided in favor of appellant.
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