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    <title>Spent Earth Oil Classified Under GST Heading 1518, Subject to 5% Tax Rate, Not a Vegetable Oil Mixture.</title>
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    <description>Classification of goods - Rate of tax - solvent Extracted spent Earth oil - Considering the basic characteristics of the spent earth oil, it&#039;s merely a vegetble oil extracted from spent earth and it is certainly neither a &#039;mixture of vegetable oils&#039; nor &#039;a preparation of vegetable oils&#039;. Even more, it becomes immaterial in the present context, whether it&#039;s further qualified by the parameter of being &#039;inedible&#039; or not. - &#039;spent earth oil&#039; merits classification under Heading 1518, and taxable at 5% - AAR</description>
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      <description>Classification of goods - Rate of tax - solvent Extracted spent Earth oil - Considering the basic characteristics of the spent earth oil, it&#039;s merely a vegetble oil extracted from spent earth and it is certainly neither a &#039;mixture of vegetable oils&#039; nor &#039;a preparation of vegetable oils&#039;. Even more, it becomes immaterial in the present context, whether it&#039;s further qualified by the parameter of being &#039;inedible&#039; or not. - &#039;spent earth oil&#039; merits classification under Heading 1518, and taxable at 5% - AAR</description>
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