TMI Blog2019 (9) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... O, a different IS was introduced, namely IS-15770:2008. It is seen that the Revenue has not drawn any samples and has relied on the internal reports of the appellants to arrive at the conclusion that the product SRGO answers to the parameters prescribed under IS: 1460:2000. While it is wrong to test the product LDO against the parameters prescribed in IS 1460:2000 which applies solely to HDO after 2008, it is seen that the test reports of the appellant do not cover a large number of parameters prescribed in IS 1460:2000. The same also applies to the parameters available in IS 15770:2008. The argument of the appellants that the Revenue has failed to substantiate its claim that the SRGO cleared by them is LDO, is unsubstantiated. Unless al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the said test report came to the conclusion that the product cleared by the appellant to their other various units is not SRGO but LDO. Hence, the demand. 2.1. Ld. Counsel pointed out that the entire case is based on the opinion of the chemical examiner based on the internal test report of the appellants. He pointed out that in the Central Excise heading 2710 1940 where the Revenue seeks to classify the product SRGO covers all the items which answers to the IS 1460:2000. Para (f) of the supplementary notes to Chapter 27 Central Excise Tariff Act, 1985 stipulated as follows: Light Diesel Oil (LDO) means any hydrocarbon oil confirming to the Indian Standards Specifications of Bureau of Indian Standard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that no sample was taken by the Chemical Examiner or Revenue for testing. He further argued that the internal reports generated by them were for the purpose of a transportation of goods and, therefore, barely 4 to 5 parameters were tested. The reports cover only the following parameters: 1. Density at 15C g/ml 2. Flash point (Abel) as 3. Copper Strip Corrosion at 100C 3 Hrs. 4. Distillation - % Vol. Recovery 350C 5. Distillation - % Vol. Recovery @ 370 C 6. Total Sulphur % mass He pointed out that the IS specification 1460:2000 and IS 15770:2008 required testing on following parameters: 1. Acidity, Inorg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... answer to the definition of LDO appearing in para (f) of the supplementary notes to Chapter 27 Central Excise Tariff Act, 1985 stipulates, Light Diesel Oil (LDO) means any hydrocarbon oil confirming to the Indian Standards Specifications of Bureau of Indian Standard IS: 1460. 4.1 While the IS parameters for LDO were changed in 2008, the said definition was not amended by Revenue. Post 2008 IS 1460:2000 apply solely to HDO and for the purpose of LDO, a different IS was introduced, namely IS-15770:2008. It is seen that the Revenue has not drawn any samples and has relied on the internal reports of the appellants to arrive at the conclusion that the product SRGO answers to the parameters prescribed under IS: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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