Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Classification of goods - CMO (Crude Mineral Oil) Residue - It ...

Central Excise

August 9, 2023

Classification of goods - CMO (Crude Mineral Oil) Residue - It is on record that CMO residue is obtained as remnant on distillation of crude oil, which is specifically mentioned in the subheading 270900 and not under 27139000. As per General Rules of Interpretation of the Tariff, a specific heading must be always preferred over a general heading - Classifiable under the subheading 270900 as claimed by the Appellant. - AT

View Source

 


 

You may also like:

  1. Import policy of Petroleum bitumen under HS code 2713 20 00 and other residues of petroleum oils or of oils obtained from bituminous minerals under HS Code 2713 90 00 is 'Free'.

  2. Raw grade palm oil would mean it is crude oil and merits classification under 15111000 and not under 15119090, as crude palm oil which is imported and declared as such - AT

  3. Classification of goods - imported sulphonated fish oil - as per the re-test the goods are free from mineral oils thus taking them out of the ambit of Chapter heading 3403 - AT

  4. Classification of leftover goods after manufacture - Residual Crude Petroleum Oil’ or ‘Reduced Crude Petroleum Oil’ - ‘Reduced Crude Oil’ was in fact crude oil -...

  5. CBIC revises tariff values for various goods, including crude palm oil, RBD palm oil, crude soybean oil, and brass scrap, among others, with the changes taking effect...

  6. Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product -...

  7. Classification of goods - Protein Powder with Vitamins and Minerals - can be classified under HS code 3004.

  8. Excisability of Spent Earth arising as a residue in the process of refining crude palm oil - Marketability of the goods - Scopeo of Section 2(d) as well as in Section...

  9. Import of crude palm oil - allegation that beta-carotene content in the crude palm oil is below the prescribed level - The conformity of impugned goods with crude palm...

  10. Classification - Residual Crude Petroleum Oil (RCPO)/ Residual Fuel Oil (RFO) / Residual Bottom Oil (RBO) - demands classifying the item as fuel oil 27101950 dropped - AT

  11. Exemption under Section 10(48) - Notified Foreign oil Company selling crude oil in India - Notification

  12. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment Notification No. 29/2024-Customs (N.T.) updates the tariff values for...

  13. Notification No. 28/2024-Customs (N.T.) retains the tariff values for crude palm oil, RBD palm oil, others – palm oil, crude palmolein, RBD palmolein, others –...

  14. Change in Tariff Value of Crude Palm Oil, RBD Palm Oil, Others – Palm Oil, Crude Palmolein, RBD Palmolein, Others – Palmolein, Crude Soyabean Oil, Brass Scrap (All...

  15. Re-classification of imported goods - Mineral Hydrocarbon Oil - Mixed Mineral Hydrocarbon Oil - The goods under import are to be classified as per CTH heading...

 

Quick Updates:Latest Updates