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2017 (11) TMI 596 - AT - Central ExciseClassification of leftover goods after manufacture - Residual Crude Petroleum Oil’ or ‘Reduced Crude Petroleum Oil’ - whether classified under CTH 2709.00.00 or under CTH 2713 90 00? - Held that: - Respondents produced report before learned Commissioner (Appeals), issued by IIT, New Delhi, which indicated that ‘Reduced Crude Oil’ was in fact crude oil - Revenue could not put forth any grounds for refusing the certificate issued by the IIT, New Delhi about the nature of the goods which was accepted by the learned Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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