2023 (12) TMI 488

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..... is inclined to take up the matter on merits. 2. We find in the instant case, the goods imported by the appellant were stated to be mixed hydro carbon oil classifiable under 2707 5000 as against this the department opined that the goods were high speed diesel oil and classifiable under 2710 1990. The basis of department allegation was a test report which is appearing at page 64 of the paper book. "DB No. /2707919/03-2-11 Report : The sample is in the form of dark brown coloured liquid. It is composed of mineral hydrocarbon and having flash point above 66˚C. Density at 15˚C = 0.8212 Distillation Range = 170˚C-343˚C Ash = Nil Acidity = Nil Sediments = Nil Water Content = Nil The above tested parameters a .....

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..... ugh to hold the same against the party. We find that in paras 42 and 44 following has been decided by the Hon'ble High Court. "42. The Learned Advocates appearing for the assessees vehemently submitted that even if on the same material, it is possible for this Court to take a different view, the same would not give rise to a substantial question of law. Both the Learned Advocates are right in their submission, but it is not just a question of taking a different view. We have interfered because we are not at all convinced with the findings recorded by the Tribunal. The Tribunal could be said to have ignored the material evidence in the form of the three test reports of three different laboratories certifying the sample to meet with the spe .....

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..... rted Base Oil SN 50, revealed that they were engaged in the manufacture of Bio-Diesel B100, which is 100% Bio-Diesel. The said buyer had shown consumption of the Base Oil SN 50 in the production of Bio-Diesel B100. The Bio-Diesel thus shown to have been manufactured was cleared under the invoices for use as Bio-Diesel B100. The Bio-Diesel is a product of vegetable origin and no known literature ascribe the Base Oil as an input for the manufacture of the same. The Bio-Diesel is used as fuel. The modus operandi adopted thus appears to be that High Speed Diesel imported under the guise of Base Oil SN 50 is being diverted as fuel by routing such goods through the purported manufacturers who claim to manufacture Bio-Diesel B100. These glaring fa .....

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