Tribunal Confirms Mixed Fuel Oil Classification Under Tariff Heading 27101119, Rejects Revenue's Alternate Classification Claim Under CETA.

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....Classification of goods - mixed fuel oil (MFO) - Order of tribunal holding that, the MFO in the present case was classifiable under Tariff Heading 27101119 and Chapter 27 CETA sustained - there is no material to substantiate the revenue’s argument, that the product (MFO) conformed to the description of “other” motor oil which inter alia, was, after its admixture with any substance, other than hydrocarbon oil. On the contrary, the product was mixed with motor gasoline, which concededly is a hydrocarbon oil. - SC....