2004 (1) TMI 480

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....ant. Shri Vimlesh Kumar, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The appellants imported a consignment of used lubricating oil valued at Rs. 3,81,600/- CIF by country craft from Doha and sought clearances under Open General Licence. However, the adjudicating authority held that import of the impugned goods cannot be allowed under OGL as import ....

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.... has been issued. He states that 'used oil' and 'waste oil' have been separately defined under the said Rules. On the other hand, the learned J.D.R. refers to Tribunal's earlier decision in the case of Oil Processors Pvt. Ltd. v. CCE, Mumbai - 1996 (87) E.L.T. 731 (Tribunal) whereunder it has been held that 'used oil' falls within category 10 of Schedule to Hazardous Waste (Management and Handling....