memo was to ascertain
"Nature, Composition, Description of Goods, Initial Boiling Point, Final
Boiling Point, Percentage of Volume (including losses) Distillation at
210c Flash ... boiling point, 300 252
degree C, Max
D) Dry Point, degree C - 250
3. Flash Point (Abel), degree 35 44
C, Min.
4. Smoke Point
Flash Point = 46oC
iv. Acidity (inorganic) = Nil
v. Smoke Point = 23 mm
vi. Ash Content = Nil
vii. Initial Boiling Point = 150.08oC
viii. Volume distilled ... More than 40%
ix. 90 % Distilled at = 236.02oC
x. Final Boiling Point = 248.9oC
16.1.2. The Appellant submits that the aforesaid reliance placed
Flash Point = 46oC
iv. Acidity (inorganic) = Nil
v. Smoke Point = 23 mm
vi. Ash Content = Nil
vii. Initial Boiling Point = 150.08oC
viii. Volume distilled ... More than 40%
ix. 90 % Distilled at = 236.02oC
x. Final Boiling Point = 248.9oC
16.1.2. The Appellant submits that the aforesaid reliance placed
point-41 degree Celsius, aniline point-44 degree Celsius, initial boiling point
M/s.M.M. Trading Company
2.2 (IBP) 158 degree Celsius, and final ... Mineral Hydrocarbon oil having the following
compositions:
i. Initial boiling 158°C
ii. Final boiling point 212°C
iii. Flash Point 41°C
iv. Density
Degree C) - 180
95% (v/v) Recorded at (Degree C) - 184
Final Boiling Point (degree C) - 196
Aniline point (degree) - 84
"The above tested ... Degree C) - 181
95% (v/v) Recorded at (Degree C) - 186
Final Boiling Point (degree C) - 198
Aniline point (degree) - 84
"The above tested
that the Learned
Adjudicating Authority merely relied upon 2 parameters namely, Final Boiling
Point (Maximum) and Flash Point (Minimum) to hold that goods are Superior ... parameters (Distillation, Flash Point and Smoke
Point). Out of this, Learned Adjudicating Authority has cited only 02
Parameters (Final Boiling Point and Flash Point
Flash Point (Abel)
(v) Class of Petroleum Product (A, B or C)
(vi) Distillation Range i.e. Initial Boiling Point and Final Boiling Point ... Boiling Point mentioned
in the IS Standards 1745 are only the minimum and Maximum
boiling points. As per the test Reports the Initial Boiling Point
boiling 300 252
point, degree C.
Max.
D) Dry Point, degree - 250
C
3. Flash Point (Abel), 35 44
degree C, Min
4. Smoke Point ... Boiling 300 250 250
Point, °C, Max.
d) Dry Point, °C -- 246 247
4 Flash Point 35 44 44
(Abel), °C, Min.
5 Smoke Point
fractions are defined by boiling points.
7 C/12518/2018-DB
1. Gases (C1.-C4)
2. Naphtha (initial boiling point -210° 0)
3. Mid distillate ... Point (Abel) - 45° C
3. Distillation range
Initial Boiling Point (IBP) - 148° C
5% by volume - 160° C
90% by volume - 1800 C
Final Boiling
smoke point of eighteen millimetres or more and has a final boiling point not exceeding 3000C
2710.21
--Aviation Turbine Fuel ... Legislature and the definition contains the technical terms smoke point and final boiling point. If the intention of the Legislature was to restrict the scope
