https://www.taxtmi.com/caselaws?id=441425 CMO Residue manufactured from crude oil was treated as classifiable under Chapter Heading 27090000 rather than the residual heading 27139000 because the product was found to be a remnant of crude oil distillation and the specific tariff entry prevailed over the residual entry under the General Rules of Interpretation. The test report relied on by the lower authorities was considered unreliable for classification since the sample was not supplied in sealed form and the request for retest was not addressed. On that basis, classification was determined from the tariff text, chapter notes and interpretative rules, and the demand of duty, together with consequential interest and penalty, was held unsustainable. en-us Tue, 25 Jul 2023 00:00:00 +0530 Tue, 08 Aug 2023 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441425 CMO Residue manufactured from crude oil was treated as classifiable under Chapter Heading 27090000 rather than the residual heading 27139000 because the product was found to be a remnant of crude oil distillation and the specific tariff entry prevailed over the residual entry under the General Rules of Interpretation. The test report relied on by the lower authorities was considered unreliable for classification since the sample was not supplied in sealed form and the request for retest was not addressed. On that basis, classification was determined from the tariff text, chapter notes and interpretative rules, and the demand of duty, together with consequential interest and penalty, was held unsustainable. Case-Laws Central Excise Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441425