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    <title>2024 (5) TMI 145 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeal. It concluded that the waste/slop oil, predominantly water, cannot be classified as crude oil under heading 2710, thus not liable for custom duty. The Tribunal recognized that duty was already paid during vessel conversion, rendering the demand for additional duty unsustainable.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeal. It concluded that the waste/slop oil, predominantly water, cannot be classified as crude oil under heading 2710, thus not liable for custom duty. The Tribunal recognized that duty was already paid during vessel conversion, rendering the demand for additional duty unsustainable.</description>
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