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ARAVIND KUMAR, PRASANNA B. VARALE
Commissioner of Customs, Kandla, Gujarat – Appellant
Versus
Reliance Industries Limited – Respondent
JUDGMENT :
ARAVIND KUMAR, J.
1. The Appellant - Revenue is knocking the doors of this Court calling in question, the decision of Customs Excise and Service Tax Appellate Tribunal (hereinafter referred to as ‘CESTAT’), Ahmedabad delivered on 15.07.2011 in Order No. A/1280/WZB/ AHD/2011 in Appeal No. C/588/04 whereunder CESTAT dismissed the appeal. The principal issue for consideration in the instant appeal is whether the imported product, viz. “n-Hexane” or “Exxsol Hexane”, is to be treated as a Petroleum Oil and is to merit classification under Customs Tariff Heading 2710.00 (hereinafter referred to as ‘CTH 2710.00’) and Central Excise Tariff Heading 2710.12 (hereinafter referred to as ‘CETH 2710.12’) as contended by the Appellant-Revenue, or as a Pure Hydrocarbon existing as a Separate Chemical Compound under Customs Tariff Heading 2901.10 (hereinafter referred to as ‘CTH 2901.10’) and Central Excise Tariff Heading 2901.90 (hereinafter referred to as ‘CETH 2901.90’) as claimed by the Respondent - Assessee.
2. At the outset, we deem it pertinent to clarify that the imported products are “Exxsol Hexane RD/ Hydrosol n-Hexane” which also bear the common chemical nomenclature of “n - Hexa
The classification of imported goods hinges on the 'most akin' test, requiring clear evidence of conformity to specified parameters, rather than mere preponderance of probabilities.
Important PointIt is settled law that when entries in HSN and the said Tariff are not aligned, reliance cannot be placed upon HSN for the purpose of classification of goods under the said Tariff.
Classification of imported goods under customs law must adhere to statutory definitions and general rules, emphasizing product characteristics over intended use, especially when 'use' is not explicit....
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