https://www.taxtmi.com/caselaws?id=81771 Sludge cleared from storage tanks was not assessable to central excise duty as LDO because it did not satisfy the tariff specifications of any petroleum product. The material was described as a dark, viscous residue with substantial water content, and the Chemical Examiner did not certify conformity with any prescribed petroleum standard. Mere mineral oil content or marketability was insufficient to treat the sludge as excisable petroleum product. The Board's Tariff Advice also supported non-classification of such sludge under the relevant tariff items, so the demand was not sustainable. en-us Mon, 10 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 17:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81771 Sludge cleared from storage tanks was not assessable to central excise duty as LDO because it did not satisfy the tariff specifications of any petroleum product. The material was described as a dark, viscous residue with substantial water content, and the Chemical Examiner did not certify conformity with any prescribed petroleum standard. Mere mineral oil content or marketability was insufficient to treat the sludge as excisable petroleum product. The Board's Tariff Advice also supported non-classification of such sludge under the relevant tariff items, so the demand was not sustainable. Case-Laws Central Excise Mon, 10 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81771