https://www.taxtmi.com/caselaws?id=441425 The Tribunal held that the CMO Residue should be classified under Chapter Heading 27090000, not 27139000, as it is a remnant of crude oil distillation, falling under 'petroleum oils obtained from crude oil.' The Tribunal emphasized proper classification based on Tariff Headings and General rules of Interpretation. As the National Testing Laboratory's test was flawed and no independent testing was allowed, the Tribunal ruled in favor of the Appellant, deeming the demand for duty, interest, and penalty unsustainable. The appeal was allowed in favor of the Appellant. 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 The Tribunal held that the CMO Residue should be classified under Chapter Heading 27090000, not 27139000, as it is a remnant of crude oil distillation, falling under 'petroleum oils obtained from crude oil.' The Tribunal emphasized proper classification based on Tariff Headings and General rules of Interpretation. As the National Testing Laboratory's test was flawed and no independent testing was allowed, the Tribunal ruled in favor of the Appellant, deeming the demand for duty, interest, and penalty unsustainable. The appeal was allowed in favor of the Appellant. Case-Laws Central Excise Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441425