https://www.taxtmi.com/caselaws?id=365078 Crude petroleum oil that is only settled, heated and dehydrated by removal of water remains classifiable under Heading 27.09, because dehydration is among the processes permitted without taking the product out of the crude oil heading. Heading 27.10 applies only where the product has undergone processing beyond those recognised for Heading 27.09 and emerges with a distinct commercial identity. Where the Department seeks a different classification, it must support that position with evidence such as expert material or a test report. On the facts described, no satisfactory proof of a different product was established, so the Heading 27.09 classification was maintained and the contrary demand could not stand. en-us Wed, 08 Aug 2018 00:00:00 +0530 Tue, 27 Aug 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365078 Crude petroleum oil that is only settled, heated and dehydrated by removal of water remains classifiable under Heading 27.09, because dehydration is among the processes permitted without taking the product out of the crude oil heading. Heading 27.10 applies only where the product has undergone processing beyond those recognised for Heading 27.09 and emerges with a distinct commercial identity. Where the Department seeks a different classification, it must support that position with evidence such as expert material or a test report. On the facts described, no satisfactory proof of a different product was established, so the Heading 27.09 classification was maintained and the contrary demand could not stand. Case-Laws Central Excise Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365078