2000 (11) TMI 524

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..... r : Gowri Shankar, Member (T)]. The appellant subjected used lubricating and other mineral oils to treatment treating them with acid or alkali, and filtration through fuller s earth, thereby removing the impurities in them, and rendering them fit for use again as such lubricating or other oil, referred to as white oil . The question for consideration in this appeal is whether this activity .....

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