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Issues: Classification of imported waste oil and validity of import license
In this case, the appellants imported a consignment of Waste Oil (used Lubricating Oil) and sought clearance based on their REP Licence. The Assistant Collector classified the goods under Heading 2710.00 of Customs Tariff Act and confiscated the consignment for violating Import (Control) Order. The appellants contended that they are a registered small scale manufacturer for re-refining of used lubricating oils and the waste oil should be classified differently. The Collector (Appeals) held that waste oil is distinct from lubricating oil and classified it under sub-heading 2710.95. The Collector also found the imported goods liable for confiscation due to lack of a valid import license and importing old or used goods. The appellants appealed the decision, reiterating their grounds and citing a Tribunal decision in Ganesh Oil Mills case. The Revenue argued that the issue had already been decided against the appellants in a previous Tribunal order. The Tribunal considered the matter and noted that the test report showed the goods had characteristics of Lubricating Oil, leading to classification under Heading 2710.60. Import of used lubricating oil was found impermissible under the Import-Export (Control) Act. Relying on precedent, the Tribunal dismissed the appeal, upholding the classification and confiscation based on the characteristics of the imported goods and the lack of a valid import license. Overall, the judgment addressed the classification of imported waste oil and the validity of the import license. The Tribunal upheld the classification under Heading 2710.60 based on the characteristics of the goods and previous precedent. The decision to confiscate the consignment due to the lack of a valid import license and importation of old or used goods was also affirmed.
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