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Central Excise - Highlights / Catch Notes

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Classification of goods - process oil / speciality oil - the ...


Process Oil for Tires: Correctly Classified Under CTH 2707.90 Due to Unique Viscosity and Blending Process.

September 11, 2017

Case Laws     Central Excise     AT

Classification of goods - process oil / speciality oil - the extracts received from M/s.MRL are blended to form process oil, which is a new product, emerging with different viscosity suitable for its ultimate use in the tyre industry. - goods classified correctly under CTH 2707.90.

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