TMI Blog2018 (1) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... [2018 (1) TMI 248 - CESTAT ALLAHABAD] has decided classification in respect of Waste Crude Oil which was also called as ‘Residual Crude Petroleum Oil’ under Tariff Item No. 2709 00 00 - appeal dismissed - decided against Revenue. - E/1595/2010-EX(DB) - Final Order No. A/70604/2017-EX(DB) - Dated:- 27-6-2017 - Shri Anil Choudhary, Member (J) and Anil G. Shakkarwar, Member (T) Shri Gyanendr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent cleared Waste Crude Oil at nil rate of duty classifying the same under Tariff Item No. 2710 99 00. It appeared to Revenue that the said Waste Crude Oil was classifiable under Tariff Item No. 38140010. Therefore, the respondents were issued with a Show Cause Notice dated 7-1-2008, wherein the respondents were called upon to show cause as to why Waste Crude Oil should not be classified un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel - Shri Rajesh Chhibber, who has submitted that this Tribunal through Final Order No. 70570/2017, dated 7-6-2017 has decided classification in respect of Waste Crude Oil which was also called as Residual Crude Petroleum Oil under Tariff Item No. 2709 00 00. Therefore, the appeal filed by Revenue may be dismissed. 5. Having considered the rival contentions and on perusal of the facts on r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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