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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOMESH ARORA, MEMBER (JUDICIAL), SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)
BHARAT ENTERPRISE – Appellant
Versus
COMMISSIONER OF CUSTOMS- KANDLA – Respondent
| Table of Content |
|---|
| 1. factual background of import, sales, testing, and scn issuance. (Para 1) |
| 2. appellants argue misclassification, limitation, revenue neutrality. (Para 2 , 4 , 6) |
| 3. department defends classification as light oil, justifies limitation. (Para 3 , 5 , 7) |
| 4. court analyzes distillation test at exactly 210°c per chapter note. (Para 8) |
| 5. appeals allowed; initial classification upheld. (Para 9) |
HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)
FINAL ORDER NO. 10267-10272/2026 DATE OF HEARING: 27.01.2026 DATE OF DECISION: 15.04.2026 SOMESH ARORA M/s. Teej Impex Pvt. Ltd., (hereinafter referred as Teej) imported
3265.233 MT of bulk liquid cargo as “condensate” at Kandla Port. They sold 1500 MT to Bajrang Petro, 1000 MT to Jagdamba, 100 MT to Shree Ganesh Oleochem on high sea sale basis and balance of 665.233 MT was kept with them for which they filed warehouse BE. The goods were accompanied with
2 | Page C/2 41 -24 4/ 20 11 , C/ 247 &2 51 /2 01 1 -D B certificate of quality issued by INTERTEK as condensate. Jagdamba Petro filed BE dated 21.04.2009 under heading no. 27101990 for 1000 MT and took delivery of said stock except 6.209 MT. Shree Ganesh filed BE dated 01.04.2009 und
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