1999 (7) TMI 192 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the stay petition of the appellant for waiver of pre-deposit and recovery of duty on the article "Kleenmold 170" classified as a lubricant oil under TSH 2710.60 based on supplier's technical literature and a previous Tribunal judgment. The Tribunal found that the product was used for lubrication purposes, despite being a glass mold release oil, and granted the stay petition unconditionally.