Applicability of excise duty

For excise duty to be levied 4m's need to be satified. Manufactured Movable marketable and mentioned in CETA. Since oil is make out of tyre it should be excisable. To be classified under a group you need to se the CETA Headings. Waste and scarp are not excisable as long as the manufactured commodity is excisable and waste and scarp is generated during manufacturing process. Here oil is excisable

It will come under CET 27 Chapter.