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TMI Blog1997 (12) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal appearance may be excused. It is not possible to transfer the matter to Bombay due to administrative reasons and therefore, in terms of the alternative prayer, we are taking up the matter for hearing. 3. We have perused the records the heard learned Departmental Representative. Learned DR stated that in this case, the excisability and classification of four products is involved :- (a) Mahaboli - 10 lubricants - it is made out of duty paid grease to which 3% MoS2 and anti-rust additives are added. (b) Mahamoli-20 lubricant is made out of duty paid grease to which 5% MoS2 and other ingredients are added. (c) Mahamoli Anti-seize lubricant - it consists of 50% MoS2 and other ingredients. (d) Mahamoli Dry Lubricant - it has dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s added to the grease, new products have come into existence classifiable under Tariff Item 68. Learned Collector had, therefore, erred in holding that the mere addition does not amount to a process of manufacture and that the products except Mahamoli Dry Lubricant were classifiable under erstwhile Tariff Item 11B. 8. It was also his submission that in this connection, he would like to draw attention to the order-in-original which is based on a chemical test report and in view of the detailed reasons given by the A.C., he would pray that the impugned order may be set aside and order-in-original may be restored. 9. In the written submissions, the respondents have stated inter alia that Mahamoli Dry Lubricant is made out of duty paid MoS2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Disulphide and shows that its uses include lubricants in greases, oil dispersions, resin bonded films, dry powders, etc., especially at extreme pressures and high vacua; hydrogenation catalyst. Therefore, in the absence of any evidence that a new product has come into existence, the Department s case remains unsubstantiated. 12. It may also be noted in this respect that the A.C. appears to have confused between various products as he has decided all the four products with reference to the same chemical examiner s report which refers to grease whereas the MoS2 itself is a dry powder and the Hawley s Dictionary indicates it as `Black, crystalline powder soluble in aquaregia, sulphuric acid and insoluble in water . 13. Furthermore, even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Item 11B provided they are made from blended or compounded lubricating oils on which appropriate amount of duty has been paid under Item 11B of Central Excise Tariff - (i) where two or more duty paid blended lubricating oils (Item 11B of the Central Excise Tariff) are blended without addition of any additives; (ii) where two or more duty paid compounded lubricating oils (Item 11B of Central Excise Tariff) are compounded by addition of small quantities of additives; and (iii) where the duty paid blended lubricating oils (Item 11B of Central Excise Tariff) are converted into compounded lubricating oils by addition of small quantities of additives. (2) Lubricating oils and greases produced by manufacturers who adopt the method where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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