1994 (4) TMI 127

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....hri Sharad Bhansali, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the assessee against the impugned order dated 30-6-1992 passed by the Collector of Customs (Appeals), Ahmedabad. 2. The appellants had imported a consignment of Waste Oil (used Lubricating Oil) through Kandla Port and had filed Bill of Entry No. F-67 on 9-1-19....

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....No. 35/90-Cus. and under sub-heading 2710.60 of the Central Excise Tariff, chargeable to duty at 40% (basic) + 50% (Aux.) + Rs. 3,675/- per MT (CVD) + 5% (SED). The Assistant Collector has also confiscated the consignment under Section 111(d) & (m) of Customs Act, 1962 for violation of the conditions of Para 5(3)(iii) of the Import (Control) Order, 1955 (17/55 dated 7-12-1955), read with Section 3....

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....try of sub-heading 2710.99 of the Central Excise Tariff. The licence produced by them covers the import of the consignment in question; and they have not contravened the provisions of Imports and Exports (Control) Act. On considering the submissions made by the appellants the Collector (Appeals) held that waste or used lubricating oil could be converted into lubricating oil by re-cycling or re-ref....

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...., learned SDR appearing for the Revenue submitted that the matter has been squarely covered by the decision as cited above, on both the issues of classification as well as of valid licence and furthermore the claim of the appellants has been rejected by the Tribunal in the very appellants' case as per Order No. 361/93-C, dated 10-11-1993 in appeal No. C-1902/92-C filed by the Department. 5.&ems....