Tariff classification of microcrystalline wax favoured the specific petroleum-refining entry over the residuary item.

Microcrystalline wax was analysed as a constituent of crude petroleum obtained through separation processes, not by chemical change, and therefore falling within the tariff description of products derived from refining of crude petroleum. The broader wording of Item 11A, including the express reference to waxes, was read together with the descriptive opening language, so the residuary Item 68 could not apply where the goods reasonably fit the specific entry. A prior ruling on processed lubricating oil was distinguished on its different facts, including more extensive processing and double levy concerns.

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Issues: Whether microcrystalline wax imported by the assessee was classifiable under Item 11A of the Central Excise Tariff as a product derived from refining of crude petroleum and as a wax, or under the residuary Item 68.

Analysis: The decisive facts were that microcrystalline wax is a constituent of crude petroleum, is obtained by a sequence of separation processes, and is not produced by chemical change. The term "including" in Item 11A enlarged the scope of the item, but the specific mention of "waxes" could not be read in isolation from the descriptive opening words. The prior decision concerning processed lubricating oil was distinguished because it dealt with materially different facts, including extensive processing and the issue of double levy. Since the goods were broadly within the description of products derived from refining of crude petroleum, and waxes were specifically enumerated, the assessee failed to establish exclusion from Item 11A. The residuary item could not prevail where the article reasonably fell within the enumerated tariff entry.

Conclusion: Microcrystalline wax was correctly brought within Item 11A of the Central Excise Tariff and not under Item 68; the assessee's appeals failed and the Revenue's appeals succeeded.

Ratio Decidendi: Where a tariff entry specifically includes waxes within a broader description of products derived from refining of crude petroleum, an article that is broadly within that description is classifiable under the specific entry and cannot be pushed to the residuary entry merely because it emerges through multi-stage separation.

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