Classification of goods - CMO (Crude Mineral Oil) Residue - It ...

Crude Mineral Oil Residue Classified Under Subheading 270900, Not 27139000, Following Tariff Interpretation Rules.

August 9, 2023

Case Laws     Central Excise     AT

Classification of goods - CMO (Crude Mineral Oil) Residue - 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 - Classifiable under the subheading 270900 as claimed by the Appellant. - AT

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