TMI Blog2017 (4) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... sample which was drawn does not conform to the requirement of fuel oil (furnace oil) as given in the literature available with them, and hence it cannot be termed as furnace oil. In the absence of any categorical finding of the Dy. Chief Chemist that the product is furnace oil, the non-confirming oil has to be treated as a waste oil - the goods imported are waste oil and needs to be absolutely co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perused the records. 3. The issue involved in this case is regarding the classification of goods as to whether importation is furnace oil or waste oil. Appellant imported 39 containers of oil, claimed the classification as freely importable furnace oil. The sample of said furnace oil was drawn and sent to Dy. Chief Chemist who on analysis held that the sample is not furnace oil but waste oil. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le is the reason the samples are sent to IIP, Dehradun. 5. Ld. Departmental Representative reiterates the finding of the lower authorities. 6. We find that the issue is whether the goods imported by the appellant are furnace oil or waste oil. The test report which is annexed to the submission made today was analysed by Dy. Chief Chemist (Jt. Director). Dy. Chief Chemist has clearly recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the entire issue is misunderstanding on merits as well as on procedures. In view of the same, interest of justice will be met if the penalty is reduced from Rs. 10,00,000/- to Rs. 3,00,000/- (Rupees three lakhs only). Impugned order is modified to that extent. 8. The appeal is rejected subject to modification as indicated hereinabove on amount of penalty. (Operative part pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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