https://www.taxtmi.com/caselaws?id=51580 Waste oil cleared after use of lubricating oil, cutting oil and coolants was held not chargeable to central excise duty under Heading 2710.90 because duty under Section 3 of the Central Excise Act must be supported by a specific tariff entry. The Tribunal found no chapter note or heading in the tariff that expressly covered waste oil, and held that a residuary petroleum entry could not be stretched to include it merely because it was a residue. Relying on the larger bench view, the Tribunal treated the absence of a clear tariff provision as decisive and rejected the Revenue's challenge. en-us Tue, 26 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51580 Waste oil cleared after use of lubricating oil, cutting oil and coolants was held not chargeable to central excise duty under Heading 2710.90 because duty under Section 3 of the Central Excise Act must be supported by a specific tariff entry. The Tribunal found no chapter note or heading in the tariff that expressly covered waste oil, and held that a residuary petroleum entry could not be stretched to include it merely because it was a residue. Relying on the larger bench view, the Tribunal treated the absence of a clear tariff provision as decisive and rejected the Revenue's challenge. Case-Laws Central Excise Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51580