TMI Blog2011 (1) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... , insoluble in water etc. Both the notifications granted benefit to imported ‘naphtha’. None granted any benefit in respect of ‘nonene’ - All these data would go to support the Revenue’s case that the item imported by the appellant is not ‘naphtha’ and hence the benefit of the two Notifications would not be admissible to them - Appeal is dismissed - C/1148/2006 - A/13/2011-WZB/C-II(CSTB) - Dated:- 6-1-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. REPRESENTED BY : Shri Aqeel Sheerazi, Advocate, for the Appellant. Shri V.K. Singh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. In this appeal filed by the assessee, the short question is whether the benefit of Notification No. 19/94-Cus., dated 28-4-1994 and N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The sample is a clear colourless hydrocarbon type of liquid. It has a boiling range other than single boiling point and hence it appears to be a mixture other than a separate organic chemical (nonene). Apparently, a sample was sent to the Indian Institute of Technology, Mumbai also. IIT Professor in the Department of Chemistry reported inter alia that the sample could be considered to be Naphtha . All the reports were obtained, apparently, at the instance of the assessing authority. In due course, the department issued a show-cause notice to the appellant requiring them to show cause why the goods should not be classified under sub-heading 2901.29 and why the benefit of the above Notification should not be denied to them. The show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chemical Examiner s report of 1998. The ld. counsel further submits that, of all the test reports of samples of the goods, the majority are in favour of the appellant. The ld. counsel also refers to a circular of the Board viz. 528/157/93-(TU) dated 15-9-1994, wherein it was clarified to the effect that Heptene and Nonene would be classifiable as Naphtha under Notification No. 19/94-Cus. It is submitted that the ld. Commissioner (Appeals) erred in not relying on the Board s circular. According to the ld. counsel, the ld. Commissioner, while holding the circular to be inapplicable to the case on hand, overlooked the fact that the relevant Tariff Entries remained the same throughout the period of dispute. The ld. counsel argues that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or its scope restricted by a circular issued under Sec. 37B of the Central Excise Act. The ld. SDR has also relied on chemical literature including Hawley s Condensed Chemical Dictionary and printout from Wikipedia. With the support of this literature, the ld. SDR submits that there is lot of difference between nonene and naphtha in terms of chemical composition, use etc. Finally, it is urged that the benefit of the Notifications, which is available only to naphtha , not be given to nonene imported by the appellant. 4. We have given careful consideration of the submissions. Though, the ld. counsel submitted that no copy of the Dy. Chief Chemist s opinion dated 25-1-99 was given to the appellant, we have not come across such a gri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nonene and naphtha . Apparently, the Dy. Chief Chemist relied on the Condensed Chemical Dictionary (CCD), which has been cited by the ld. SDR before us. Accordingly, he stated that naphtha was a general term applied to refined, partly refined, or unrefined petroleum products and liquid products of natural gas, not less than 10% of which distill below 175oC and not less than 95% of which distill below 240 C. The CCD describes naphtha as follows :- A general term applied to refined, partly refined, or unrefined petroleum products and liquid products of natural gas, not less than 10% of which distill below 347F (175C) and not less than 95% of which distill below 464F (240C) when subjected to distillation in accordance with the Stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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