https://www.taxtmi.com/caselaws?id=72451 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. en-us Mon, 16 Dec 1985 00:00:00 +0530 Thu, 19 May 2011 16:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72451 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. Case-Laws Central Excise Mon, 16 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72451