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TMI Blog2015 (7) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ing all the documents and literature produced before the Learned Tribunal and thus the finding of the Learned Tribunal is perverse - Held that:- Exemption is available for lubricating preparations. Mr.Bharadwaj, learned Advocate, appearing for the appellant/revenue submitted that the learned Tribunal did not consider the literature of the manufacturer itself which defines the properties of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion formulated by the Revenue and suggested for consideration in the appeal is question no.1 which is as follows; Whether on the facts and circumstances of the case, the Hon ble Tribunal is right in deciding that the SERVO STEEROL C- 6 is a lubricating oil and not a Rolling Mill Oil (Specially Oil) without considering all the documents and literature produced before the Learned Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. Its frictional properties give correct roll bite, less strip breakage and longer roll life. The learned Tribunal, it appears, tried to ascertain the meaning of lubricating preparations and the authoritative treatise on that provides as follows; Lubricating preparations designed to reduce friction between the moving parts of machinery, vehicles, aircraft or other appliances, apparatus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or jet engines. On the basis of the aforesaid treatise, the Tribunal held that; we have little doubt that the goods in question are lubricating preparations . The correctness of the treatise taken into account by the learned Tribunal was not assailed by Mr.Bharadwaj. If the treatise taken into account by the Tribunal is correct then it cannot be said that the view taken by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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