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TMI Blog2017 (3) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... products should be ‘blended or compounded lubricating oils and greases. Even if N/N. 287/86-CE claimed by assessee in the classification list is not extendable and has been denied in the order of original authority, the claim for duty-free clearances cannot be denied. Appeal dismissed - decided against Revenue. - E/617/2006 - A/85635/17/EB - Dated:- 3-2-2017 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri N N Prabhudesai, Superintendent (AR) for the appellant Shri M H Patil with Shri Sachin Chitnis, Advocates for the respondent Per: C J Mathew: This appeal of Revenue against order-in-appeal no. AT/597/M.II/2005 dated 21 st November 2005 of Commissioner of Central Excise (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls or any other substance and is intended for industrial uses (other than for use as lubricant) and of which the lubrication function, if any, is only secondary in nature which, according to contention of Revenue, excludes these two products, which are straight blends of mineral oils and not of mineral oils with other oils or any other substance. 4. It is the contention of Revenue that the first appellate authority had relied upon the decision of the Tribunal in M/s IOCL v. Commissioner of Central Excise [2005 (187) ELT 426 (T)] only with reference to notification no. 120/84-CE and not to notification no. 287/86-CE which was also dealt with in the decision of the Tribunal in Commissioner of Central Excise, Calcutta v. Hindusta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... becomes further clear from a reading of the proviso. The proviso clarifies that nothing in this Notification will apply to a Speciality oil which is manufactured by blending or compounding of mineral oil falling under Chapter 27 of the Schedule. Thus, not only the explanation but the proviso makes it clear that the exemption is only to the Speciality oil which has been manufactured by blending or compounding of mineral oil (falling under Chapter 27) with other oils or any other substance. The Notification being clear and unambiguous, the opinions expressed by the Commissioner (Appeals) as well as CEGAT cannot be sustained. Both the Commissioner (Appeals) as well as CEGAT have erroneously proceeded to base their decisions on the difference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Counsel for assessee drew attention to the product catalogue describing the two items and enumerating their respective applications. It is their contention that notification no. 120/84-CE dated 11 th May 1984 exempts lubricating oils and greases obtained by straight blending of mineral oils also and the decision of the Tribunal in Bharat Petroleum Corporation Ltd v. Commissioner of Central Excise, Kolkata-I [2003 (154) ELT 698 (Tri-Kolkata)] and Bharat Petroleum Corporation Ltd v. Commissioner of Central Excise, Kolkota-I [2003 (154) ELT 444 (Tri-Kolkata)] . It is also contended that the order of the original authority sought to be restored in part through this appeal has, erroneously, proceeded on assumption that notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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