COMMISSIONER OF C. EX. Vs. TUFTWEEN PETROCHEMICAL LTD.

JUDGEMENT

(1.) THE issue involved in this appeal, filed by the Revenue, is whether product manufactured by M/s. Tuftween Petrochemical Ltd., is classifiable under Heading 27.10 of the Schedule to the Central Excise Tariff Act as claimed by it or under Heading 38.14 as claimed by the respondents.

(2.) WE heard Shri Vikas Kumar, learned SDR for Revenue and Shri Bipin Garg, learned Advocate for the respondents. The impugned product is known as organic composite solvent, which is obtained by mixing of raw materials in various ratios under room temperature and pressure in the tankers of the consignee itself through pumping from the raw material storage tanks. The Deputy Commissioner, under the Order -in -Original No. 36/02, dated 20 -9 -2002 classified the product under subheading 2710.19 of the Tariff and confirmed the demand of duty on the ground that the impugned product is a combination of inputs of Chapter 27 or Benzene under Chapter 29 in variable ratio. However, on appeal, filed by the respondents, the Commissioner (Appeals), under the impugned Order, has set aside the Order -in -Original on the ground that there is no evidence to show that the impugned product satisfies any of the criteria for classifying the same under Heading 27.10. The Commissioner (Appeals) has given his finding that a product can be classified under Heading 27.10 if the following three criteria as laid in the tariff are satisfied -