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TMI Blog2002 (10) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... smex-140 . 2. Dr. Debi Pal, ld. Senior Advocate, submitted that the Appellants manufactured various grades of lubricating oils including products mentioned above; that these products were manufactured by straight blending of mineral oils; that they had classified these products under sub-heading 2710.99 of the Schedule to the Central Excise Tariff Act and claimed exemption under Notification No. 120/84-C.E., which exempted blended or compounded lubricating oils and greases provided the appropriate duty of excise had been paid on the mineral oils; that the products in question in fact fall under sub-heading 2710.60 of the Tariff; that the Appellate Tribunal in Order No. A-1134/KOL/2001 dated 15-10-2001 [2002 (140) E.L.T. 175 (T)] had obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of Publications), 1995 (76) E.L.T. 281 (Delhi). Finally the ld. Sr. Counsel for the appellants mentioned that the products in question, being obtained by straight blending of mineral oils are squarely covered by the wordings of the Notification. 3. Countering the arguments, Shri N.C. Roy Chowdhary, ld. Senior Advocate, submitted that the Tribunal, vide Order dated 15-10-2001 had referred the matter to the Larger Bench of the Tribunal to determine the exact scope of coverage of Notification No. 120/84-C.E.; that the Larger Bench, vide Misc. Order No. 12/2002-C, dated 25-2-2002, 2002 (141) E.L.T. 637 (T-LB) has observed that the issue could be resolved by reaching a finding as to (i) whether the impugned products satisfy the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3 of the Central Excises and Salt Act, 1944 (1 of 1944) : Provided that such blended or compounded lubricating oils and greases are produced out of such mineral oils on which appropriate duty of excise leviable under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of Customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), has been paid. Explanation - For the purposes of this notification, all stocks of mineral oils obtained by a manufacturer for producing lubricating oil and greases, except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to have discharged appropriate duty of excise leviable under section 3 of the Central Excises and Salt Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication are satisfied. sub-heading 2710.60 covers only those lubricating oils which are having flash point 94 C or above. The other lubricating oils would be classifiable under sub-heading 2710.99 as Others . The phrase that is to say used in sub-heading 2710.60 has been interpreted to be the words of limitation by the Supreme Court in the case of Royal Hatcheries Pvt. Ltd. v. State of A.P., 1994 (53) ECR 200 (S.C.). The fact that sub-heading 2710.60 covers an exclusion clause goes to support the case of the Appellants that there may be other Lubricating oils which may fall in the residuary Heading Others . It is also significant to note that Notification No. 120/84-C.E. exempts lubricating oil without mentioning any Tariff Heading/sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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