2004 (11) TMI 403

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..... Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by M/s. Iftex Oil Chemicals Pvt. Ltd is whether Pennzadd 3114 imported by them is classifiable under heading 3811.19 of the first schedule of Customs Tariff Act as claimed by them or under sub-heading 3403. 99 of the Tariff has been confirmed by the Commissioner (Appeals) in the impugned order. .....

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..... in HSN; that the HSN is referring to lubricating preparations whereas the impugned product is additives which is mixed in base oil to make lubricating preparations. He, further submitted that the subsequent imports of the impugned product made by them has been assessed under sub-heading 3811.19 of the Tariff only; that further the similar product manufactured by M/s. Pennzoil India Ltd. in India .....

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..... Those lubricating preparations intended to be added in small quantities to motor fuels or lubricants, for example, for reducing wear on engine cylinders, are excluded (heading 27.10 or 34.03) . 5. We agree with the submissions made by the learned advocate that the said exclusion clause refers to lubricating preparations and not to additives and, therefore, the said exclusion clause is not appli .....

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