Products Inputs
No
Description CETH Descripti CETH
on
1 E/1901/200 Hexane Fraction for 2710.13 Hexane 2710.12
6 ChromotographyLic fraction
Maharastra hrosolv from
Aldehydes ... Petroleu
Chemicals m
Ltd Vs Products
Commission Petroleum Benzene 2710.90 Hexane 2710.12
er Central 600-800 CGR (Petroleu
Excise m
E/1901/2006
Edible Oil in their solvent extraction plant. The respondent procuring duty free Hexane in terms of Notification No. 43/2001-CE(NT) dated ... rate of duty for manufacture of excisable goods), Rules, 2001. The said Hexane is used in the manufacture of De-oiled Cake(DOC). While manufacturing
column and the heavier fractions that is Pentane
and Hexane are fed into NGL fractioning column. From the top of this column
Pentane is separated ... bottom product having hydro carbons ranging
from Hexane (C6) and above are stored as Naphtha. Due to the product being
classified as Naphtha having tariff
dated 07.05.2010."
2.1 Appellant is engaged in the manufacture of DSOL Hexane
and DSOL (30.40) falling under Chapter Sub-Heading
(CSH)NO.27101112 ... assessee, it was observed that the assessee had cleared
DSOL Hexane and DSOL (30, 40) falling under CSH No.
27101112 and 27101119, respectively on payment
facts on record, the respondents imported several consignments of N-Hexane (Exxsol Hexane) and claimed clearance of the same under Customs Tariff Heading ... During adjudication proceedings the respondents strongly contested that the N-Hexane is correctly classifiable under Customs Tariff Heading 2901.10 and Central Excise Tariff heading
laboratory chemicals undertaken by the appellant in respect of Petroleum Benzine and Hexane for Chromatography Lichrosolv would amount to manufacture and the respondent was required ... Ltrs. The products manufactured by the appellant are marketed as Hexane Fraction from Petroleum and Hexanes for Chromatography and were packed in packing
exporter. To manufacture the said De-oiled cake, they procure Hexane gas without payment of duty. After exportation of the goods, they claimed duty draw ... sanctioned. Later-on, it was revealed that the appellants have procured the Hexane gas without payment of duty and also availed draw back claim which
chemically modified. He submits that the mixing of minor quantity of
Hexane does not alter the characteristics of HDPE even after
modification of HDPE ... including Hexane. Ethelene contained in the
product is more than 98% and the Hexane is less than 2% therefore
the product having 98% ethelene correctly
Other special boiling point spirits (other than Benzene, Denzol, Toluene & Toluol) Hexane/IBP 50 Solvent, Other Residue Oil, Heavy Oil, Mineral Turpentine
They found that stock of one of the items namely Composite Solvent ( Hexane) was short by 2600 Litres. They also found stock of 589 boxes ... Cess (Rs)
Total Duty
1.
Raw Material:-
Composite Solvent (Solvent IS (n Hexane)
2600
79350
12696
254
12950
2.
Finished Goods:- Expired Goods
589 boxes
