TMI Blog2018 (7) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of the material. The assertion made in the impugned order that the classification cannot be determined on the basis of the use of the product is misplaced, especially in the instant case where the sub-heading itself requires the use of the product as a major criteria for classification. Appeal allowed - decided in favor of appellant. - APPEAL Nos. E/688-689/2009 - A/86738-86739/2018 - Dated:- 8-6-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Sushant Murthy, Advocate, for appellant Shri H.M. Dixit, Assistant Commissioner (AR), for respondent Per: Raju These appeals have been filed by M/s. Castrol India Ltd. The issue involved in both the appeals is identical. However, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the department. The assessee's claim is supported by the letters issued by their customers by an affidavit given by one Shri Harish supposedly an expert in this field. But the assessee failed to substantiate their claims based on the chemical composition of the product as directed by the Appellate Commissioner and hence I am not inclined to accept the submission made by the assessee supported by the letter of their customers as detailed above. 6. Department's stand is very clear by saying that the Bituminous Compound is classifiable under chapter heading 2715.90. The description given in the chapter 2715.90 is as under. # 2715- Bituminous Mixture (including emulsion, suspension and solutions) based on the natural aspha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex court Judgment in the case of CCE Vis. Carrier Aircon Ltd. reported in 2006(199) ELT 577 (S.C.) may please be referred wherein the Apex court held that Classification of goods - end use to which the product is put to cannot determine classification of the product when the product falls under a specific -, heading Tribunal in the case of M/s. Denso Kirloskar India Pvt. Ltd. Vis. CC(A), Chennai has taken a similar view wherein it has been held that classification of goods - steps - determination of nature of entity' is the absolute muse, after that appropriate Tariff heading has to be located in the light of a statutory rules of interpretation, section notes and chapter notes of the tariff - HSN notes, non statutory rules for classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificates of various companies. He further submitted that the Notification does not cover only to lubricating oils, but it clearly exempts `blended or compounded lubricating oils and greases, that is to say, lubricating oil and greases obtained by straight blending of mineral oils or by blending or compounding of mineral oils with any other ingredients, from whole of the duty of excise leviable thereon under Section 3 of CE S Act, 1944 . He submitted that the Notification itself clarifies that exemption is available even to lubricating oil and greases obtained by straight blending of mineral oils or compounding of mineral oils with any other ingredients. Therefore, the contention of the Revenue is not sustainable. It is also pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with Member (Judicial) and the matter was referred to Third Member. The Third Member observed as follows and concurred with Member (Judicial):- 31. The relevant Tariff Entries 2710.60 and 2710.99 read as under :- 2710.60 - Lubricating oil, that is to say, any oil as is ordinarily used for lubrication, excluding any hydrocarbon oil which has its flash point below 94oC. 2710.99 - Other. 32. The tariff entries exclude hydrocarbon oil which has its flash point below 94oC. According to the department, oil in question is a speciality oil and hence it would not be included in this sub-heading. But on seeing the tariff entry, heading covers lubricatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the broad description of the article fits in which the expression used in the Tariff. It is seen that in the instant case, the end use of the product being lubricating nature has not been disputed. The decisions relied upon by the Revenue to dismiss the classification based on end use do not rule out the classification on the basis of end use. In the tariff heading where the heading itself reads:- 27.10 - Petroleum oils and oils obtained from bituminous material, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous mineral, these oils being the basic constituents of the preparation; waste oils; 2710.60 - Lubricating oil that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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