https://www.taxtmi.com/caselaws?id=98825 The waste oils imported by M/s. Continental Petroleums Ltd. were classified under Heading 34.03 of the Customs Tariff Act by the Appellate Tribunal. It was ruled that no additional duty of customs could be imposed on these waste oils as they did not emerge from any manufacturing activity. The Tribunal held that the appropriate basic customs duty under Heading 34.03 would be leviable on the imported waste oils, emphasizing the lack of evidence to prove manufacturing in India. The appeals were disposed of in favor of the appellant, clarifying the classification and duty applicable to the imported waste oils. en-us Thu, 09 Dec 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98825 The waste oils imported by M/s. Continental Petroleums Ltd. were classified under Heading 34.03 of the Customs Tariff Act by the Appellate Tribunal. It was ruled that no additional duty of customs could be imposed on these waste oils as they did not emerge from any manufacturing activity. The Tribunal held that the appropriate basic customs duty under Heading 34.03 would be leviable on the imported waste oils, emphasizing the lack of evidence to prove manufacturing in India. The appeals were disposed of in favor of the appellant, clarifying the classification and duty applicable to the imported waste oils. Case-Laws Customs Thu, 09 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98825