Leftover Goods in Manufacturing Classified as 'Reduced Crude Oil' Under Tariff Item No. 2709.00.00 Per Central Excise Rules.

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....Classification of leftover goods after manufacture - Residual Crude Petroleum Oil’ or ‘Reduced Crude Petroleum Oil’ - ‘Reduced Crude Oil’ was in fact crude oil - classifiable under Tariff Item No. 2709.00.00 - AT....