1996 (1) TMI 276

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..... x, Rolling Oil-55 etc. are classifiable under Tariff Item 2710.29 or Item 2710.99. Asst. Collector held that these oils prepared from superior kerosene oil obtained by the respondents from I.O.C. Refinery, Baroda had a smoke point of more than 18 mm and the final boiling point which did not exceed 3000C and therefore, these oils were rightly classifiable as mineral oil under 2710.29. 3. Arguing for the Revenue, the learned DR submits that the Collector (Appeals) has erred in relying on the letter dated 27-2-1971 of Ministry of Finance, according to which end use marketability is not relevant. The oils in question are speciality industrial oils such as Avomax, Avotex, Rolling Oil-55. These products are not kerosene nor are they known i .....

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..... ing would fall thereunder. Pointing out to the H.S.N. Notes he submits that these goods clearly indicate that this Heading covers fractions like Petroleum Spirit, White Spirit, Kerosene, Fuel oil etc. as specified therein even if they had been further treated to eliminate impurities provided the treatment does not produce separate chemically defined compounds in a pure or commercially pure state. Citing the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd. - 1995 (77) E.L.T. 23 (S.C.) he submits that H.S.N. Notes in such situation have a binding force. Ld. Advocate submits that under the new Tariff under Rules for the interpretation of the Tariff Schedule classification is required to be determined according to the t .....

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..... tions not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations - Motor spirit, that is to say, any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25oC, and which, either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines : -- 2710.11 Special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) with nominal boiling point range 55-115oC -- 2710.12 Special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) with nominal boiling point range 63-70oC -- 2710.13 Other spe .....

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