TMI Blog2017 (5) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... s Waste (Management, Handling & Trans-Boundary Movement) Rules, 2008 - the subject item is rightly classifiable under CTH 27079900 - appeal dismissed - decided against appellant. - C/321, 330, 334-336/2008 - A/11001-11005/2017 - Dated:- 19-5-2017 - Dr. D. M. Misra, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) For Appellant : Sh. P. V. Sheth, Advocate For Respondent : Shri S. N. Gohil, Authorised Representative ORDER Per: Ashok K Arya These five appeals have been filed by respective appellants whereunder common subject matter of classification of Rubber Process Oil is in dispute. Therefore, all these appeals are being taken up together for discussion and decisions by this order. 2. The brief fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s classified the goods under CTH 27109900, which is incorrect. e) The Assistant Commissioner in the order-in-original refers to the Explanatory Notes to CTH 2710 saying that said Explanatory Notes mention that the heading 2710 does not include oils with a predominance by weight of aromatic constituents, obtained by the processing of petroleum or by any other process; thus it is amply clear that there is no question of goods being clearified under CTH 2710, correct clarification is CTH 27079900. f) The appellant went in appeal before the Commissioner (Appeals), who dismissed the appeal. g) Therefore, the appellant is in appeal before the Tribunal. ii) a) The appellant, M/s Mohit Trading company (appeal No.C/330/2008) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After having carefully considered the facts on record in these appeals as well as the submissions of both sides, it appears that the matter is covered by the decision of this Tribunal in the case of Kushal N. Desai vs. Commissioner of Customs (Import), Mumbai - 2016 (339) ELT 305 (Tri.-Mumbai) where it observes as follows:- 5. The vessel arrived in January, 2013 and discharged its cargo into bonded tanks for warehousing. The goods were classified under Tariff Item 2710 19 60 as 'base oil' and samples drawn were sent to CRCL Delhi for testing. The test results were found to be non-compliant with IS: 15078:2001 applicable to rubber processing oil. As the aromatic content was 78.5%, it did not appear to be eligible for classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, it would appear that the imports of the appellants do contain a higher percentage of aromatic constituent than prescribed for classification under Heading 2710. The alternate heading which describes the imported goods to be waste brings it under the ambit of Hazardous Waste (Management, Handling Trans-Boundary Movement) Rules, 2008 and therefore, liable for action under Section 111 and Section 112 of Customs Act, 1962. 5. Considering the Tribunal's order (supra) and the observations made in the said decision, the subject item is rightly classifiable under CTH 27079900. Consequently, the respective impugned orders are sustained alongwith the reasons given therein. In the result, all the appeals are dismissed as without merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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