TMI Blog2013 (10) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... s left with the mixture containing mixed quantity of water and commingled Crude Oil which is heated in a distillation tower - The light petroleum fractions are cooled in the condenser and collected separately in receivers and distilled water in separate receivers - The light petroleum fractions separately recovered after the processes of decanting, distillation and left at the bottom of water tank, containing small quantity of commingled crude oil are again mixed. It is evident that only water is taken out of the product and accordingly, after HSN explanatory notes given under heading 27.09, even the processes like decantation or distillation done to separate hydrocarbons and their remixing during the course of processes will not take th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved. It was also his case that chemical testing of the end product was got done by the department from Regional Chemical Laboratory, Vadodara who has given the following report:- Sample is in the form of Black Coloured free flowing liquid. It is a mixture of Hydrocarbon oil having flash point below 250C. It is obtained from Bitumen Mineral Crude. However, it was intimated that as a result of further clarification from the department the concerned laboratory gave the following clarification:- 1. The product in question i.e. the said disputed product is not a Crude Mineral Hydrocarbon Oil, and 2. The product i.e. the said disputed product is a derivative of Petroleum Crude Oil and such product cannot be categorised in Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intain the pressure. (6) The addition of only those hydrocarbons previously recovered by physical method during the course of the above mentioned processes. (7) Any other minor process provided it does not change the essential character of the products. The heading also covers gas condensates, i.e. crude oils obtained during the stabilisation of natural gas immediately upon its extraction. This operation consists of obtaining mainly cooling and depress urization, the condensable hydrocarbons (C4 to approximately C20) from the wet natural gas. 3. Shri S.K. Mall, AR appearing on behalf of the Revenue argued that samples of the products drawn at the crude stage and the final stage showed that both products are having different chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure containing mixed quantity of water and commingled Crude Oil which is heated in a distillation tower. The light petroleum fractions are cooled in the condenser and collected separately in receivers and distilled water in separate receivers. The light petroleum fractions separately recovered after the processes of decanting, distillation and left at the bottom of water tank, containing small quantity of commingled crude oil are again mixed. From the above processes undertaken by the appellant, it is evident that only water is taken out of the product and accordingly, after HSN explanatory notes given under heading 27.09, even the processes like decantation or distillation done to separate hydrocarbons and their remixing during the course ..... X X X X Extracts X X X X X X X X Extracts X X X X
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