Mineral Oil Sludge - Classification regarding

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..... sludge which accumulates at the bottom of tanks for storage of various petroleum products. 2. The matter has been examined by the Board in consultation with the Chief Chemist, CRCL, New Delhi. It has been noted that the Board had earlier issued Tariff Advice No. 59/79 dated the 6th December, 1979, holding that such sludge was neither classifiable under erstwhile Tariff Item Nos. 6 to 10 and 11A n .....

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