https://www.taxtmi.com/caselaws?id=237781 ARH-C oil remained classifiable under Heading 2709 where the treatment involved only decantation, distillation and blending, because those were physical processes used to separate water and remix recovered hydrocarbon fractions. The Tribunal found no chemical modification or change in the product's essential character, and the chemical test reports supported that view. Relying on the HSN explanatory notes to Heading 27.09, it held that such limited physical processing does not move the product out of that heading. On that basis, the appellant established a prima facie case for complete waiver of the confirmed dues and penalty, and recovery was stayed pending disposal of the appeal. en-us Tue, 24 Sep 2013 00:00:00 +0530 Wed, 20 May 2015 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237781 ARH-C oil remained classifiable under Heading 2709 where the treatment involved only decantation, distillation and blending, because those were physical processes used to separate water and remix recovered hydrocarbon fractions. The Tribunal found no chemical modification or change in the product's essential character, and the chemical test reports supported that view. Relying on the HSN explanatory notes to Heading 27.09, it held that such limited physical processing does not move the product out of that heading. On that basis, the appellant established a prima facie case for complete waiver of the confirmed dues and penalty, and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237781