Departmental Clarifications
Shoe Finishes (Polishes) are classifiable under sub-heading 3405.10 of the Customs Tariff. - Based on Commissioner of Customs & Central Excise, Hyderabad Alert Circular No. 19/95, dated 16/21-11-1995 - 1996 (82) E.L.T. (T42).
Waste oils are classifiable under sub-heading 3403.19 of the Customs Tariff Act, 1975.- Madras Customs House Public Notice No. 77/91, dated March,1991.