https://www.taxtmi.com/caselaws?id=353605 The Tribunal dismissed the Revenue's appeal and upheld the classification of Waste Crude Oil as 'Residual Crude Petroleum Oil' under Tariff Item No. 2709 00 00, granting the appellant consequential relief. The issue centered on the correct classification of the oil under the Central Excise Tariff Act, 1985, with the Revenue disputing the respondent's classification under Tariff Item No. 2710 99 00. The Order-in-Original and Commissioner (Appeals) supported the classification under Tariff Item No. 2709 00 00, leading to the Tribunal's decision based on precedent and affirming the classification. en-us Tue, 27 Jun 2017 00:00:00 +0530 Mon, 08 Jan 2018 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353605 The Tribunal dismissed the Revenue's appeal and upheld the classification of Waste Crude Oil as 'Residual Crude Petroleum Oil' under Tariff Item No. 2709 00 00, granting the appellant consequential relief. The issue centered on the correct classification of the oil under the Central Excise Tariff Act, 1985, with the Revenue disputing the respondent's classification under Tariff Item No. 2710 99 00. The Order-in-Original and Commissioner (Appeals) supported the classification under Tariff Item No. 2709 00 00, leading to the Tribunal's decision based on precedent and affirming the classification. Case-Laws Central Excise Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353605