Bharucha , Suhas C. Sen
Order
1. The appellants manufacture liquid paraffin I.P. It is the case of the appellants that the said liquid paraffin ... appellant's monogram "Lubri-Chem". The said liquid paraffin is supplied to pharmaceutical industries. The pharmaceutical industries use the said liquid paraffin
regard to the rate of tax which is to be
applied to Paraffin wax which is manufactured and sold by the appellant ... revenue is that the rate of tax
should be 20% inasmuch as paraffin wax would be covered by Entry No. 1
(ix) of the Fourth
other things. The main raw material for the manufacture of candle is paraffin wax which is a petroleum product. Section 2 (a) of the Essential ... petroleum products" is item (viii) in the above definition. So paraffin is an essential commodity as defined in the Act. The only source
Plasticizers and resins are then added and stirred. To this solution melted paraffin wax and anti-block dispersion are added and the stirring is continued ... Ethyl acetate (350 litres) 311.5 Kgs.
Toluene (200 litres) 172.0 Kgs.
Paraffin wax 2.0 Kgs.
------------ -------------
591.9 Kgs. 103.0 Kgs.
591.9 x 100
Volatile % by Weight
respondents' claim for classification of their product "Heavy Normal Paraffins" ("HNPs" for short) under Item 7 of the First Schedule ... classification list on 20-3-1982 for their products including Heavy Normal Paraffins (HNPs). This classification list was filed persuant to the changes made
product up to 9-10-1986. Thereafter they started using Micro Wax, Paraffin Wax and liquid paraffin oil in place of Petroleum Jelly. The Chemical ... revealed that the cream contained Tankan Amla, Jasat Bhasma, Lanolin and soft Paraffin base; that soft paraffin is synoymus to Petroleum Jelly. The Collector, Central
Appellate Collector of Customs, Madras, relating to the assessment of liquid paraffin. It appears that assessment had been made under Item 11Aof the CET. Later ... also rejected and assessment continued under Item 11A-CET.
2. The liquid paraffin had been tested at various times and the test reports
goods described variously as Paratfinic Rubber Plasticizers and Plastic Oil 350 USP (Paraffinic Plasticizer). They sought clearance of the goods against five advance licences contending ... period April 83 to March 84. The said entry read as:- "Paraffinic/Naphthenic/Aromatic Rubber Plasticizers". All these licences were valid for Import
appellants is that they imported goods which are described as 'liquid paraffin'. These have been assessed under Heading 2710.00-CTA read with Notification ... that since there is no specific heading for liquid paraffin, therefore, it would be covered by the residuary heading 2710.99. The plea of the assessee
Bharat Petroleum Corporation Limited, Bombay, is one of the selling agents of paraffin wax produced by the Assam Oil Company, Digboi, Assam. For this purpose ... that a licence to carry on the business of a dealer in paraffin wax was required under the Paraffin Wax (Supply, Distribution and Price Fixation
