1980 (3) TMI 97 - CGOVT - Central Excise

Summary

The judgment in the case of Government of India v. Esso Shock Absorber Fluid G-1 held that the product is not chargeable to duty under Tariff Item 11B of the Central Excise Tariff as 'blended lubricating oils and greases'. The petitioners' contentions were accepted by the Government based on a clarification issued by the Board. The revision application was allowed.