Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 704 - AT - Central ExciseClassification of goods - Light Diesel Oil (LDO) - the entire case is based on the opinion of the chemical examiner based on the internal test report of the appellants - Revenue neutrality - HELD THAT:- For the purpose of classification of the goods under the heading 2910 1940 as LDO, the product needs to answer to the definition of LDO appearing in para (f) of the supplementary notes to Chapter 27 Central Excise Tariff Act, 1985. While the IS parameters for LDO were changed in 2008, the said definition was not amended by Revenue. Post 2008 IS 1460:2000 apply solely to HDO and for the purpose of LDO, a different IS was introduced, namely IS-15770:2008. It is seen that the Revenue has not drawn any samples and has relied on the internal reports of the appellants to arrive at the conclusion that the product SRGO answers to the parameters prescribed under IS: 1460:2000. While it is wrong to test the product LDO against the parameters prescribed in IS 1460:2000 which applies solely to HDO after 2008, it is seen that the test reports of the appellant do not cover a large number of parameters prescribed in IS 1460:2000. The same also applies to the parameters available in IS 15770:2008. The argument of the appellants that the Revenue has failed to substantiate its claim that the SRGO cleared by them is LDO, is unsubstantiated. Unless all parameters mentioned in IS 1460:2000 or IS 15770:2008 are tested and conformed to specifications. Revenue neutrality - HELD THAT:- The appellant have contended that after clearance of SRGO, the same is levied Central Excise duty as LDO in their other plants after the same is processed. In these circumstances, the situation is Revenue neutral. Appeal allowed - decided in favor of appellant.
|