[Civil Appeal Nos. 3623-3624 of 2005]. These batch of appeals pertain to Indian Petrochemical Corporation Limited (in short 'IPCL') and in the fourth appeal, the assessee is Indian Oil Corporation. IPCL is engaged in the manufacture of various types of petrochemicals, falling under Chapter 27 and 29 of Central Excise Tariff Act, 1985. It holds valid Central Excise registration under Rule 174 of the Central Excise Rules 1944. One of the products which is manufactured by IPCL is C4 Raffinate. On this, the IPCL has been paying 8 per cent duty, as it has been claiming the benefit of Notification No. 6/2000 dated 01.03.2000. We may mention that the normal rate of duty of the aforesaid product is 16 per cent. However, by virtue of the aforesaid notification, in respect of certain products duty is halved. The question arose as to whether the IPCL is entitled to the benefit of the aforesaid notification and in that context, the issue of classification of this product fell for consideration. The IPCL has classified the product under chapter sub- heading 2711.19. Chapter Heading Entry 27.11 reads as under: -
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