https://www.taxtmi.com/caselaws?id=350717 Residual crude petroleum oil generated during manufacture was treated as classifiable under Tariff Item 2709.00.00, because the technical evidence, including an IIT New Delhi report, showed that the product retained the character of crude oil. The revenue could not displace that technical finding or show any sufficient reason to reject the certificate on the nature of the goods. The appellate view on classification was therefore sustained, and the proposed reclassification under Tariff Item 2713 90 00 did not prevail; the demand and penalty based on that reclassification were not sustained. en-us Mon, 05 Jun 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350717 Residual crude petroleum oil generated during manufacture was treated as classifiable under Tariff Item 2709.00.00, because the technical evidence, including an IIT New Delhi report, showed that the product retained the character of crude oil. The revenue could not displace that technical finding or show any sufficient reason to reject the certificate on the nature of the goods. The appellate view on classification was therefore sustained, and the proposed reclassification under Tariff Item 2713 90 00 did not prevail; the demand and penalty based on that reclassification were not sustained. Case-Laws Central Excise Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350717