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2008 (5) TMI 175 - AT - Central ExciseDuty payable on waste oil which emerged in the use of capital goods, namely, lubricating oil, coolant oil etc. - statutory provisions at the material time provided for collection of applicable duty when capital goods were cleared as waste and scrap. We find that, in the instant case, the waste oil is a mixture of various used oils and dirt which cannot be classified in any particular heading in the CETA Schedule. Therefore, no duty is payable on clearance of the impugned goods i.e. waste oil
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