9911796707
TMI Blog2002 (12) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : Archana Wadhwa, Member (J)]. The short point involved in the present appeal is as to whether the benefit of Notification No. 120/84-C.E., dated 11-5-84 is available to the appellants product namely Spindle Oil-22 . According to the appellants, the said product is used for lubrication purposes and as such, earns the availability of the Notification. On the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained by straight blending of duty paid mineral oils or by blending or compounding of mineral oils with any other ingredients. The appellants have claimed that the impugned products are blended and compounded lubricating oils and as such are exempted from .payment of duty in terms of the Notification. It has been mentioned by them that all the products are manufactured by them by blending duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r compounded lubricants, the specifications mentioned in the Notification 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 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification will be available to the appellants. The question of examining the aspect of Ordinarily used does not arise as the impugned products were classified under sub-heading 2710.99 where no such words have been used. Thus the benefit of Notification No. 120/84-C.E. is available to the impugned products. The Appeal is thus allowed. 3. Inasmuch as the issue stands decided in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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