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TMI Blog2023 (8) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... Their request for re-test from a reputed laboratory was not considered by the department. Since the Test was not conducted by following the procedure, it is held that the classification of the goods cannot be determined on the basis of the Test Report. Sub Heading 27139000 is a residual entry covering 'other residue of petroleum oils or oils obtained from bituminous minerals , Whereas 270900 is a specific entry which covers petroleum oils obtained from mineral oils' as well as from 'crude oil'. It is on record that CMO residue is obtained as remnant on distillation of crude oil, which is specifically mentioned in the subheading 270900 and not under 27139000. As per General Rules of Interpretation of the Tariff, a specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te duty by classifying the same under the Tariff Sub-heading No. 2710.99 and CMO Residue was cleared on payment of Nil rate of duty by classifying it under the Tariff Sub heading No. 27090000. 3. The Appellant was issued with a Show Cause Notice dated 30.12.2009 demanding duty of Rs, 3,69,020/- along with interest and penalty, on the CMO Residue cleared during the period 01.02.2009 to 31.10.2009 . It was alleged in the said Show Cause Notice that the Appellant has mis-classified the CMO Residue under the Chapter Heading 27090000 instead of 27139000. The Notice was adjudicated vide Order-in-Original dated 10.03.2010, wherein the demand raised in the Notice was confirmed along with interest and penalty. On Appeal, the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etrochem Pvt. Ltd., reported in 2017(6) GSTL 480 (Tri.-All.) wherein it has held that the waste Crude Oil is classifiable under 27090000. The same vie has been taken by the Tribunal vide Final Order No.A/70552/2017-EX(DB) dated 05.06.2017, in the case of Bajrang Petrochemicals Pvt.Ltd. 5. The Ld. A.R stated that the Test Report clearly indicated that the CMO Residue is not classifiable under the Chapter heading 2709.00, accordingly, he prayed for upholding the impugned order. 6. Heard both sides and perused the appeal records. 7. We observe the issue involved in the present appeal is classification of the goods CMO Residue manufactured by the Appellant, whether it is appropriately classifiable under the Chapter Heading 27090000 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from bituminous minerals , Whereas 270900 is a specific entry which covers petroleum oils obtained from mineral oils' as well as from 'crude oil'. It is on record that CMO residue is obtained as remnant on distillation of crude oil, which is specifically mentioned in the subheading 270900 and not under 27139000. As per General Rules of Interpretation of the Tariff, a specific heading must be always preferred over a general heading while classifying the goods. Accordingly, we hold that CMO Residue is rightly classifiable under the subheading 270900 as claimed by the Appellant. 11. This view has been supported by the decision of the Tribunal vide Final Order No.A/70552/2017-EX(DB) dated 05.06.2017, in the case of Bajrang Petro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also called as Reduced Crude Petroleum Oil under Tariff Item No. 27139000 and confirmed the demand and imposed equal penalty on the appellant. Aggrieved by the said order, appellant preferred appeal before this Tribunal. 3. Learned Counsel for the appellant submitted that the very issue in respect of very manufacturer was decided by this Tribunal in Appeal No. E/1574/2010 EX(DB) through Final Order No. 70552/2017 dated 05.06.2017. He has contended that this Tribunal had held that the Residual Crude Oil is classifiable under Tariff Item No. 2709.00.00. He further contended that in view of such finding by this Tribunal, the present Show Cause Notice is not sustainable. 4. Heard the Learned A.R., who has agreed with the conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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