9911796707
TMI Blog2000 (2) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the Waste Oil in question is the residue of lubricating oil after their use in various industrial and transport machineries; that this residue does not any more function as lubricating oil; however, it could be used in a recycling process to be refined for recovery of lubricating oil; that from the mention in chemical test report that the oil has characteristic of lubricating oil. It cannot be presumed to refer to characteristic of lubricating preparation to be classified under Heading 34.03 of CTA; that the impugned oil can, at best, be referred only as having the characteristics of lubricating oil qualifying to fall under Heading 27.10 of C.T.A.; that the stress on the percentage of mineral oil content by weight will lose its s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue and spent bleaching earth containing a proportion of oil; that the Waste oil containing a proportion oil is most akin, both insofar as composition of the materials and end-use of the substance are concerned. 3. Dr. R. Babu, learned D.R., submitted that the waste oil is only collection of used lubricating oils and is valuable for obtaining a reusable lubricating oil after the process of purification; that as per test report, the mineral oil content in the sample is less than 70% by weight having characteristics of lubricating oil; that the admitted use of the impugned oil is for lubricating purpose and since on importation, the waste oil possesses characteristics of lubricating preparation of Heading 34.03, the impugned oil is class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... skins or other materials 3403.19 -- Other - Other : 3403.91 -- Preparations for the treatment of textile materials, leather, furskins or other materials. 3403.99 -- Other" 5. The Assistant Collector has referred to H.S.N. Explanatory Notes according to which the residues of petroleum oils include - (i) Extracts derived from the treatment of lubricating oils with certain selective solvents. (ii) Petroleum green and other resinous substances obtained from Petroleum. (iii) Acid residues and spent bleaching earth containing a portion of Oil. 6. The Assistant Commissioner has given his specific finding in the adjudication order that the impugned goods are not the by-product of any of the processes mentioned in (i) to (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
