https://www.taxtmi.com/caselaws?id=31316 Waste oil generated from the use of capital goods was held not to be excisable because it was a mixture of used oils, dirt, water and other residues and could not be classified under any heading in the Central Excise Tariff. The duty liability on clearance as waste and scrap arises only where the cleared item is a classifiable excisable commodity; absent a tariff entry, no central excise duty is payable. On that basis, the waste oil remained non-dutiable on clearance and the Revenue's appeal failed. en-us Mon, 12 May 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31316 Waste oil generated from the use of capital goods was held not to be excisable because it was a mixture of used oils, dirt, water and other residues and could not be classified under any heading in the Central Excise Tariff. The duty liability on clearance as waste and scrap arises only where the cleared item is a classifiable excisable commodity; absent a tariff entry, no central excise duty is payable. On that basis, the waste oil remained non-dutiable on clearance and the Revenue's appeal failed. Case-Laws Central Excise Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31316