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2017 (9) TMI 76 - CESTAT NEW DELHIManufacture - the bulk LLP/HLP in tankers was filled by the appellants in drums and sold to the customers - Revenue entertained a view that LLP/HLP are to be categorized as lubricating oils or lubricating preparations of CETH 2710 and the activities so carried out by the appellant/assessee amounted to manufacture - penalty - Held that: - LLP/HLP cannot be considered as either lubricating oils or lubricating preparations. These products are for specific use mainly in cosmetics, foods and pharmaceutical industries. These are different from lubricating preparations, which are blended products containing more than 70% of the petroleum oils and other additives, to impart specific properties to reduce friction - CBEC Circular dated 4.5.1988 clarifies liquid paraffin IP as a separate product under Heading 271099. HSN Explanatory Notes for Heading No.2710 indicates three categories of products. LLP/HLP (White Oils) are covered under Category A. LLP and Light Parafffin are defined in Indian Pharmacopeia - there is no manufacture and demand is set aside - penalty set aside - appeal allowed - decided in favor of assessee.
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