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TMI Blog2014 (9) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... nil Gidwani, A.R. JUDGEMENT Per: M.V. Ravindran; 1. These three appeals are disposed of by a common order as the facts and issue arises from the same Order-in-Original. 2. Heard both sides and perused the records. 3. The basic issue involved in the main appeal of M/s Hansdhrup Petrochem Pvt. Ltd is regarding the classification of the product manufactured by the appellant. Revenue is of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld submit that the issue is now squarely covered by the judgment of Silverchem Industries Ltd as also Avani Petrochem Ltd Vs CCE Vadodara-II - 2010 (249) ELT 117 (Tri-Ahmd). 4. Ld. D.R. reiterates the findings of the adjudicating authority. 5. On perusal of the records, we find that directions in our remand order has not been carried out as regards the second requirement of suitability for use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading No. 2719.13 has to satisfy both the criteria for motor spirit - in regard to flash point as well as suitability for use as fuel, and that satisfaction of flash point criterion alone is not sufficient. Secondly, we also find that the details of comparable products have not been made available to the appellants. Keeping in view the foregoing, we are of the opinion that the matter requires fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat from the given distillation range of solvents, it appears that these solvents can be blended with other petroleum streams to meet the specifications for motor spirit. This cannot be considered as conclusive opinion. Further, Tribunal in case of M/s. Indu Nissan Oxo Chemical Industries Ltd. v. CCE, Vadodara as reported in 1998 (101) E.L.T. 201 (Tri.), had held relying on U.S. Customs case that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequential relief to the appellants. 6. As the issue involved is directly covered by the judgment of this Tribunal in the case of Avani Petrochem Ltd (supra), we are of the considered view that the impugned order holding otherwise is erroneous and liable to be set aside and we do so. 7. The impugned order is set aside and the appeals are allowed with consequential relief, if any. (Operative po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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