2008 (5) TMI 175

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..... t, in the instant case, the waste oil is a mixture of various used oils and dirt which cannot be classified in any particular heading in the CETA Schedule. Therefore, no duty is payable on clearance of the impugned goods i.e. waste oil - E/573/2001/MAS - 466/2008 - Dated:- 12-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri T.C. Raja Das, SDR, for the Appellant. .....

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..... of various oils like kerosene, diesel, coolant oil, hydraulic oil etc. along with water and mud. They were not excisable goods. There was no entry in the Central Excise Tariff Act Schedule where they could be classified. He also observed that in a similar case his predecessor had disposed a Revenue appeal involving the same assessee and the commodity for an earlier period by rejecting the same. .....

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