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And as per Paragraph 5.5 of show cause notice (Tested at M/s. IPCL) is -

  Sr. No.   Product         Unit       Content 
   1    Propane + Propylene  %         0.01 
   2    Propadiene%          %         0.01 
   3    Methyl Acetylene    Ppm        <25  
   4    1-3-Butadiene        %         Traces      
   5    1-2-Butadiene       Ppm        <25
   6    Iso-Butane           %         2.46 
   7    n-Butane             %         9.24 
   8    Butene-1             %         32.85 
   9    Iso-Butene           %         35.26 
  10    Trans-Butene-2       %         12.03 
  11    Cis-Butene-2         %         8.11 
  12    Ethyle Acetylene    Ppm        <25 
  13    Vinyl Acetylene     Ppm        <25 
  14    CSs ppm             Ppm        <25 
  15    Dinner              Ppm        <25  
  16    NMP                 Ppm        <10 

 

(ii) The appellants also relied upon the specification of LPG as per IS 4576-1999 and the following documents for the purpose of establishing that the C-4 Raffinate (return stream) is nothing but liquefied petroleum gas and therefore eligible for the concessional rate of duty in terms of Notification Nos. 6/2000-C.E., dated 1-3-2000 and 3/2001-C.E., dated 1-3-2001.

(a) Copy of letter dated 25-9-2002 addressed by IPCL to Chief Controller of Explosives, Nagpur;

(b) Letter dated 27-9-2002 issued by Chief Controller of Explosives granting the required permission after satisfying that the specification of C-4 Raffinate conforms to LPG as per IS 4576-1999;

Sr. No. Date Event

(i) 23-4-1984 Letter by Assistant Collector of Central Excise and Customs, Vadodara issued to IPCL informing that C-4 Raffinate (Return Stream) is not different from C-4 Raffinate. (Annexure-21)

(ii) 11-12-1984 Test Reports for comparison of receipt and Return Stream of C-4 Raffinate as seen by Assistant Collector of Central Excise, Division IV, Vadodara.