TMI Blog2006 (10) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... ional basis. Subsequently a show cause notice was issued to them alleging that the goods imported by them were classifiable under Chapter Heading 2710.99 which is chargeable to a Special Excise Duty at the rate of 16% which was not paid by them and accordingly demanded duty. The show cause notices were confirmed by the lower authority and upheld in appeal. 3. The learned advocate for the appellants Shri Shroff submits that for product to be classifiable under Chapter Heading 2710.19 the same has to be a motor spirit that is to say any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25 centigrade, and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms (Appeals) has failed to appreciate that sub-heading 2710.11 to 2710.19 all fall under the general heading motor spirit. This is clear from the fact that Motor spirit is preceded by a single dash (-) sign. The aforesaid sub-headings are therefore a sub-classification of motor spirit. Heading 27.10 artificially defines motor spirit for the purpose of the said heading and unless the product comes within that artificial definition, the product cannot be classified under heading 27.10 and the sub-headings that follow the same namely 2710.11 to 2710.19. In order to be classified as a motor spirit there are two essential criteria that have to be satisfied, namely it has a flash point below 25 C and it should be suitable for use as fuel in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that even where chemical examiner s report shows the flash points of the samples below 25 C it does not support the case of revenue that admixture of the subject goods with any other substance may be suitable for use as fuel in spark ignition engine. Since no evidence is on record to show that the impugned goods suitable for use as fuel either by themselves or in admixture with any other substance in spark ignition engine. The same are classifiable under sub-heading 2710.90. In view of this it was submitted that the goods are rightly classifiable under Chapter Heading 2710.90 and no Special Excise Duty was payable on the same. 4. The learned D.R. however, submits that it is not denied that the goods in question are petroleum oil and the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her than Benzeneo Benzol, Toluene and Toluol) 35% 2710.14 -- Naphtha 15% 2710.15 -- Natural Gasoline Liquid 15% 2710.19 -- Other 35% 2710.90 - Other 15% From the above tariff heading it is very clear that for a product to be classifiable under Chapter Heading 2710.19 which is double (--) entry the same has to conform to the specification laid down in the (-) dash entry as double (--) dash entry is a subdivision of single (-) entry. Therefore, the goods have to be motor spirit that is any hydrocarbon oil which has its flash point below 25 C and which either by itself or in admixture with any other substance is suitable f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
