TMI Blog2003 (6) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed by the Revenue. 2. Shri V. Valte, learned Senior Departmental Representative, submitted that Heading 2710.20 is specific with reference to the products (a) Kerosene which is ordinarily used as an illuminant in oil burning lamps, and (b) aviation turbine fuel; that the specifications of LARO are different from the specifications of kerosene; that LARO is a product which is derived from kerosene by a special process in a separate plant and has a distinct use as rolling oil in aluminium industry; that kerosene fraction of higher boiling point is separated and then distilled or processed further in a separate plant; that LARO is also not a product which is ordinarily used as an illuminant in oil burning lamps; that as per I.S. Specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having specific identifiable characteristics. She also emphasised that LARO is nothing but a fraction of kerosene which meets all the specifications mentioned in the sub-heading 2710.20; that the onus is on the Excise authorities to prove that LARO cannot be classified under sub-heading 2710.29; that it has been held by the Supreme Court in the case of Dunlop India - 1983 (13) E.L.T. 1566 that when an article is by all standards classifiable under a specific item in the Tariff Schedule, it would be against the very principle of classification to deny it the parentage and consign it to the residuary items. 4. She also submitted that phrase that is to say mentioned in the Heading expands the scope of the relevant entry so as to include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading reads as under : - Kerosene (which is ordinarily used as an illuminant in oil burning lamps) and aviation turbine fuel, that is to say, any hydrocarbon oil (excluding mineral colza turpentine substitute) which has a smoke point of eighteen millimetres or more and has a final boiling point not exceeding 300 C: 2710.21 -- Aviation turbine fuel 2710.29 -- Other Sub-heading 2710.29 mentions Other and not kerosene . This is because the Heading covers within its ambit kerosene and ATF that is to say any hydrocarbon oil having a smoking point 18 mm or more and having a final boiling point not exceeding 300 C. The phrase that is to say has been interpreted by the Larger Bench of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e us any data showing that any oil other than hydrocarbon oil which satisfy the physical properties is known in the common parlance as kerosene oil or aviation turbine fuel. Therefore, the definition of kerosene and aviation turbine fuel in Chapter 27 takes within its ambit any hydrocarbon oil other than mineral colza oil and turpentine substitute which has a smoke point of 18 millimetres or more and has a final boiling point not exceeding 300 C. 6. As LARO satisfies the specifications enumerated in the Heading 2710.29, following the ratio of the decision of the Larger Bench of the Tribunal in Reliance Industries case, we do not find any reason to interfere with the findings of the Commissioner (Appeals) and reject the appeal. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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