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Central Excise - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

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

Case Laws     Central Excise

August 9, 2023

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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