2001 (3) TMI 765

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..... nt. [Order]. This appeal from Revenue was argued by Shri B.K. Choubey. The respondents were not present. 2. The respondents imported lubricants claiming importability under OGL and stating that the items did not fall under the negative list. The Assistant Commissioner observed that the lubricants were packed in containers containing 2.75 kgs to 20 kgs and therefore held that they were .....

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..... judgment and find that it does not cover the situation. A person who owns a motor vehicle can perhaps use a can of lubricating oil containing one kilogram. He is a direct consumer. But where the oil is not motor oil but is lubricating oil for heavy machinery then the judgment would not apply. I also find that packing in the present case is in substantially larger volumes than what was before the .....

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