TMI Blog2017 (11) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (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. - E/1574/2010-EX(DB) - Final Order No. A/70552/2017-EX(D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.00 of the same schedule. During the process of manufacture of Organic Composite Solvent the residue of crude petroleum oil leftover was called by the respondent as Residual Crude Petroleum Oil or Reduced Crude Petroleum Oil and classified the same under Tariff Item No. 2709.00.00. It appeared to revenue that leftover did not justify the definition of crude petroleum oil and therefore the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Commissioner (Appeals) that the reduced crude oil had not under gone distillation and therefore, he set aside the said Order-in-Original dated 30-11-2009 and allowed the appeal by holding that the Residual Crude Oil is classifiable under Tariff Item No. 2709.00.00. Aggrieved by the said order revenue is before this Tribunal. 3. Heard the parties and perused the records. Revenue could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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