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TMI Blog2017 (5) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... cussion and decisions by this order. 2. The brief facts are that: i) a) In case of the appellant, M/s. Paswara Papers Ltd, (appeal No.C/321/2008), they purchased 250 MT of Rubber Process Oil on transfer of ownership basis from the original Importer, M/s A A Niketan Pvt Ltd, who had filed warehousing Bill of Entry, and the said goods at the time of warehousing were assessed provisionally pending result of test. b) The appellant, M/s Paswara Papers Ltd (in short PPL) filed Bill of Entry and sought the classification of goods namely Rubber Process Oil under Customs Tariff Heading (CTH) 27101990. c) HBTI, Kanpur gave the result of test vide Report No.109/Chem.Engg./2007 dated 27.02.2007 saying that the goods were a High Solvancy Process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny (appeal No.C/330/2008) is in appeal against OIA No.111-2008-KDL-CUS-COMMR-A-AHD dated 31.03.2008, whereunder the classification of Rubber Process Oil has been confirmed under CTH No.27079900. b) The facts in case of this appellant are similar to the appellant viz. M/s PPL, mentioned above. iii) a) The appellant, Shri Durga Laghu Udyog (appeal No. C/334/2008) is in appeal against OIA No. 112-2008-KDL-CUS-COMMR-A-AHD dated 31.03.2008, whereunder the classification of Rubber Process Oil under CTH No.27079900 has been confirmed. b) The facts pertaining to this appellant again are similar to the facts of M/s. PPL, mentioned above. iv) a) The appellant, Shri Om Udyog (appeal No.C/335/2008) is in appeal against OIA No.107-2008-KDL-CUS-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under the declared entry but under Tariff Item 2707 99 00 leviable to duty at 10%. The test report also indicated that that it is a waste product listed in Schedule-III Part-A of Hazardous Waste (Management, Handling and Trans-boundary Movement) Rules, 2008. Further, owing to polycyclic aromatic hydrocarbon being more than 50 mg/kg in the samples, the goods were opined by the CRCL to be hazardous waste. The goods were seized. Scrutiny of imports during the earlier period was also undertaken and those bills having been provisionally assessed were also included in the demand now under appeal. 6. ..... 7. ...... 12. As per Note 2 of Chapter 27 of First Schedule of Customs Tariff Act, 1975 heading of petroleum oils an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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