https://www.taxtmi.com/caselaws?id=106559 Imported waste oil consisting of used lubricating oil residue was held classifiable as a lubricating preparation under sub-heading 3403.19, because the material was not a residue produced by the processes contemplated under Heading 27.13. The analysis compared the competing tariff entries with the HSN Explanatory Notes and found that the goods arose from the use of lubricating oil in industrial and transport machinery, bringing them within Heading 34.03 rather than as petroleum oil residue under sub-heading 2713.90. The prior classification view treating this type of waste oil under Heading 34.03 was followed, and the goods were excluded from Heading 27.13. en-us Thu, 17 Feb 2000 00:00:00 +0530 Wed, 14 Mar 2012 17:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106559 Imported waste oil consisting of used lubricating oil residue was held classifiable as a lubricating preparation under sub-heading 3403.19, because the material was not a residue produced by the processes contemplated under Heading 27.13. The analysis compared the competing tariff entries with the HSN Explanatory Notes and found that the goods arose from the use of lubricating oil in industrial and transport machinery, bringing them within Heading 34.03 rather than as petroleum oil residue under sub-heading 2713.90. The prior classification view treating this type of waste oil under Heading 34.03 was followed, and the goods were excluded from Heading 27.13. Case-Laws Customs Thu, 17 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106559