https://www.taxtmi.com/caselaws?id=444578 The Tribunal set aside the impugned order and allowed the appeal, confirming the classification of ARH-C Crude Oil under "Petroleum Oils and Oils obtained from bituminous minerals, crude - 27090000." It found that the processes of decantation and dehydration did not alter the essential character of the crude oil. The Tribunal determined that the Chemical Examiner's opinion was insufficient to override test reports supporting the Appellant's classification and cited judicial precedents backing this classification. Consequently, the Appellant was granted relief. en-us Thu, 05 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444578 The Tribunal set aside the impugned order and allowed the appeal, confirming the classification of ARH-C Crude Oil under "Petroleum Oils and Oils obtained from bituminous minerals, crude - 27090000." It found that the processes of decantation and dehydration did not alter the essential character of the crude oil. The Tribunal determined that the Chemical Examiner's opinion was insufficient to override test reports supporting the Appellant's classification and cited judicial precedents backing this classification. Consequently, the Appellant was granted relief. Case-Laws Central Excise Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444578