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Reduced Oil Classified as "Topped Crude" Under HSN Heading No. 2710 for Central Excise Regulations.
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....Classification of the oil left in the kettle after distillation, which is called Reduced Oil or Residual Oil - the product, in question, answers to the description of “topped crude” mentioned as the products covered under Heading No. 2710 in the HSN Explanatory Notes.... - AT....