{"id":253603,"date":"1997-01-06T00:00:00","date_gmt":"1997-01-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/national-organic-chemical-vs-collector-of-central-excise-on-6-january-1997"},"modified":"2016-06-20T06:14:48","modified_gmt":"2016-06-20T00:44:48","slug":"national-organic-chemical-vs-collector-of-central-excise-on-6-january-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/national-organic-chemical-vs-collector-of-central-excise-on-6-january-1997","title":{"rendered":"National Organic Chemical &#8230; vs Collector Of Central Excise, &#8230; on 6 January, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">National Organic Chemical &#8230; vs Collector Of Central Excise, &#8230; on 6 January, 1997<\/div>\n<div class=\"doc_author\">Author: Bharucha<\/div>\n<div class=\"doc_bench\">Bench: S.P. Bharucha, K. Venkataswami<\/div>\n<pre id=\"pre_1\">           PETITIONER:\nNATIONAL ORGANIC CHEMICAL INDUSTRIES LIMITED\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CENTRAL EXCISE, BOMBAY\n\nDATE OF JUDGMENT:\t06\/01\/1997\n\nBENCH:\nS.P. BHARUCHA, K. VENKATASWAMI\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p id=\"p_1\">\t\t      J U D G M E N T<br \/>\n     BHARUCHA, J.\n<\/p>\n<p id=\"p_1\">     The proper construction of the word &#8220;derived from&#8221; will<br \/>\ndetermine   this appeal\t against a judgment and order of the<br \/>\nCustoms, Excise &amp; Gold (Control) Appellate Tribunal.\n<\/p>\n<p id=\"p_2\">     The   appellants are  a refinery, recognised to be such<br \/>\nby the\tUnion of  India. They manufacture ethylene, butylene<br \/>\nand propylene (&#8221; the said products&#8221;). It is their contention<br \/>\nthat the  said products\t fall within item 11AA of the Excise<br \/>\nTariff and  that they  are entitled  to the  benefit  of  an<br \/>\nExemption Notification\tissued in  respect of  that item  on<br \/>\n21st December,\t1967, as  amended from\ttime to\t time, under<br \/>\nRule &amp;\tof the\tCentral Excise Rules. The  Revenue contends,<br \/>\nbasing itself  on a  Trade Notice dated 24th November, 1984,<br \/>\nthat the  said products\t are manufactured  from raw  naphtha<br \/>\nand, therefore,\t are not  classifiable under  Item 11AA\t but<br \/>\nunder the residuary Item 68.\n<\/p>\n<p id=\"p_3\">     Item  11AA\t deals\twith  petroleum\t gases.\t Sun-item  2<br \/>\nthereof, which is relevant, reads thus:\n<\/p>\n<blockquote id=\"blockquote_1\"><p>     &#8220;Other petroleum  gases and gaseous<br \/>\n     hydrocarbons derived  from refining<br \/>\n     of crude  petroleum  or  shale.&#8221;  (<br \/>\n     Emphases supplied.)<br \/>\n     The  said\t Exemption  Notification  applies  to  goods<br \/>\nfalling, inter\talia, under  Item 11AA if they are &#8220;produced<br \/>\nin any premises (other than the premises wherein refining of<br \/>\ncrude petroleum\t or  shale  or\tblending  of  non-duty\tpaid<br \/>\npetroleum or  shale or\tblending of  non-duty paid petroleum<br \/>\nproducts is  carried on) declared under sub-rule (2) of rule<br \/>\n140 of the Central excise Rules, 1944, to be a refinery&#8221;. If<br \/>\nthe said products are held to fall under Item 11AA, the said<br \/>\nExemption Notification, it is not in dispute, will apply.<\/p><\/blockquote>\n<p id=\"p_4\">     The Tribunal  noted  the  argument\t on  behalf  of\t the<br \/>\nRevenue that  the said\tproducts were  &#8220;not derived directly<br \/>\nfrom refining  crude petroleum.\t Refining of crude petroleum<br \/>\nmeans the  first product  obtained by refining of petroleum.<br \/>\nThe products  in dispute  in  this  case  are  derived\tfrom<br \/>\ncracking raw naphtha&#8221; which was Tariff Advice upon which the<br \/>\nRevnue sought  to change  the  classification  of  the\tsaid<br \/>\nproducts from  item 11AA(2)  to Item 68 took the ground that<br \/>\nthe said  products were\t not &#8220;derived  directly&#8221; from  crude<br \/>\npetroleum. The\tTribunal stated\t that the point for decision<br \/>\nwas whether,  for the  purpose of  classification under Item<br \/>\n11AA(2), a  product should  be\tderived\t directly  from\t the<br \/>\nrefining of  crude petroleum.  Relying on  a judgment of the<br \/>\nGujarat High  Court, it held that be the immediate result of<br \/>\nrefining of  crude petroleum&#8221;.\tThe said  products but\twere<br \/>\nobtained from  raw naphtha  purchased from  oil\t refineries.<br \/>\nAccordingly. the  Tribunal accepted  the contention  of\t the<br \/>\nRevenue that  the said products were not excitable under the<br \/>\nsaid Item but under the residuary Item 68.\n<\/p>\n<p id=\"p_5\">     Learned counsel for the appellants placed reliance upon<br \/>\nthe judgment of the is Court in The Tata oils <a href=\"\/doc\/1393579\/\" id=\"a_1\">Mills Co, Ltd.<br \/>\nvs. Collector  of  Central  Excise<\/a>,  1987  (43)\t E.L.T.\t 183<br \/>\n(S.C.).\t The  question\tbefore\tthis  Court  related  to  an<br \/>\nExemption Notification;\t it exempted  &#8220;soap as\tis made from<br \/>\nindigenous rice\t bran oil or from a mixture of such oil with<br \/>\nany other  oils&#8221; from  a certain  part of  the\texcise\tduty<br \/>\nlaviable thereon.  This Court  held that  the requirement of<br \/>\nthe notification  was that  the soap  manufacture should  be<br \/>\nfrom rice  bran oil  as contrasted with other types of\toil.<br \/>\nThat was  the ordinary\tmeaning of  the words used. The word<br \/>\nmight be construed literally, but they had to be given their<br \/>\nfullest amplitude  and interpreted  in the  context  of\t the<br \/>\nprocess of  soap manufacture.  There were  no words  in\t the<br \/>\nnotification to restrict it only to cases were rice bran oil<br \/>\nwas directly  used in  the factory claiming exemption and to<br \/>\nexclude cases  were soap  was made  by using rice bran fatty<br \/>\nacid derived  from rice\t bran oil.  The\t whole\tpurpose\t and<br \/>\nobject of  the notification was to encourage the utilisation<br \/>\nof rice\t bran oil  in the  process of manufacture of soap in<br \/>\npraforence to  various other  kinds  of\t oil  used  in\tsuch<br \/>\nmanufacture and\t this should  not be  defeated by  an unduly<br \/>\nnarrow interpretat  on of  the language\t of the notification<br \/>\neven when  it was clear that rice bran oil could be used for<br \/>\nmanufacture of\tsoap only  after its  conversion into  fatty<br \/>\nacid or hydrogenated oil.\n<\/p>\n<p id=\"p_6\">     Learned counsel  submitted that  the aforesaid judgment<br \/>\napplied to  the Tacts  of this\tcase. It  made no difference<br \/>\nthat the  raw naphtha  was procured  by the  appellants from<br \/>\nother factories.  The point  was that the said products were<br \/>\nderived from  the  refining  of\t crude\tpetroleum,  and\t raw<br \/>\nnaphtha was an inter-mediate product in such refining.\n<\/p>\n<p id=\"p_7\">     Learned counsel  drew attention  to the judgment of the<br \/>\nGujarat High  Court, upon which the Tribunal had relied (<a href=\"\/doc\/584232\/\" id=\"a_1\">New<br \/>\nBharat Industries (P) Ltd. vs. Collector of Customs<\/a>. Madras.<br \/>\n1983 E.L.T.  1134). Upon  the assumption contended on behalf<br \/>\nof the\tRevenue\t that  processed  oil  ceased  to  bear\t the<br \/>\ncharacter of  lubricating oil  and  become  a  new  chemical<br \/>\ncompound. it  was there\t observed that\tthe product  derived<br \/>\nfrom refining  crude petroleum would be covered by Item 11A,<br \/>\nbut if\ta  different  commodity\t was  produced\tof  made  by<br \/>\nsubjecting the\t&#8220;products derived  from\t refining  of  crude<br \/>\npetroleum&#8221; to  a process, it would not fall within the plain<br \/>\nlanguage of  Item 11-A\t(now  Item  11AA).  Learned  counsel<br \/>\nsubmitted that the raw naphtha, produced from refining crude<br \/>\npetroleum, was\tnot subjected by the appellants to a process<br \/>\nto produce  the said  products. The  said products  were the<br \/>\nresult of further refining.\n<\/p>\n<p id=\"p_8\">     Learned counsel  for the Revenue submitted that the raw<br \/>\nnaphtha was  a separate commercial commodity. It was the raw<br \/>\nmaterial from  which the finished product, that is, the said<br \/>\nproducts, was  manufactured by the appellants. It could not,<br \/>\ntherefore, be said in a commercial sense.\n<\/p>\n<p id=\"p_9\">that  the   said  products   had  been\tderived\t from  cruds<br \/>\npetroleum.\n<\/p>\n<p id=\"p_10\">     The  dictionaries\tstate  that  the  word\t&#8220;derive&#8221;  is<br \/>\nusually followed  by the  word &#8220;from&#8221;  and it  means get  or<br \/>\ntrace from  a source;  arise from,  originate in;  show\t the<br \/>\norigin or formation of.\n<\/p>\n<p id=\"p_11\">     The use  of the  words &#8220;derived  from&#8221; in\tItem 11AA(2)<br \/>\nsuggests that  the original  source of the product has to be<br \/>\nfound. Thus,  as a  matter of plain English, when it is said<br \/>\nthat one  word is  derived from\t another, often\t in  another<br \/>\nlanguage, what\tis meant  is that the source of that word is<br \/>\nanother word, often in another language. As an illustration,<br \/>\nthe word &#8220;democracy&#8221; is derived from the Greek word &#8220;demos&#8221;,<br \/>\nthe people, and most dictionaries will so state. That is the<br \/>\nordinary menaing of the words &#8220;derived from&#8221; and there is no<br \/>\nreason to depart from that ordinary meaning here.\n<\/p>\n<p id=\"p_12\">     Crude petroleum  is refined to produce raw naphtha. Raw<br \/>\nnaphtha id  further refined, or cracked, to produce the said<br \/>\nproducts. This\tis not\tcontroverted. It seems to us to make<br \/>\nno difference  that the\t appellants buy the raw naphtha from<br \/>\nothers. The question is to be judged regardless of this, and<br \/>\nthe question  is whether the intervention of the raw naphtha<br \/>\nwould justify  the finding  that the  said products  are not<br \/>\n&#8220;derived from  refining of crude petroleum&#8221;. The refining of<br \/>\ncrude  petroleum  produces  various  products  at  different<br \/>\nstages. Raw naphtha is one such stage. The further refining,<br \/>\nor cracking,  of raw  naphtha results  in the said products.<br \/>\nThe source of the said products is crude petroleum. The said<br \/>\nproducts must,\ttherefore, be held to have been derived from<br \/>\ncrude petroleum.\n<\/p>\n<p id=\"p_13\">     The judgment  of the Tribunal is erroneous on the basic<br \/>\nquestion before\t it, and  it is therefore, not necessary for<br \/>\nus to consider the aspect of limitation.\n<\/p>\n<p id=\"p_14\">     The appeal\t is allowed and the judgment and order under<br \/>\nappeal in set aside.\n<\/p>\n<p id=\"p_15\">     No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India National Organic Chemical &#8230; vs Collector Of Central Excise, &#8230; on 6 January, 1997 Author: Bharucha Bench: S.P. Bharucha, K. Venkataswami PETITIONER: NATIONAL ORGANIC CHEMICAL INDUSTRIES LIMITED Vs. RESPONDENT: COLLECTOR OF CENTRAL EXCISE, BOMBAY DATE OF JUDGMENT: 06\/01\/1997 BENCH: S.P. BHARUCHA, K. VENKATASWAMI ACT: HEADNOTE: JUDGMENT: J U D G M [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-253603","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>National Organic Chemical ... vs Collector Of Central Excise, ... on 6 January, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/national-organic-chemical-vs-collector-of-central-excise-on-6-january-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"National Organic Chemical ... vs Collector Of Central Excise, ... on 6 January, 1997 - Free Judgements of Supreme Court &amp; 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