1980 (3) TMI 97

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..... anufactured by the petitioners is chargeble to duty under Tariff Item 11B, Central Excise Tariff as 'blended lubricating oils and greases'. The petitioners have contended that the oil is used merely to give a cushioning effect to reduce shock to the automobile while in motion. It transfers pressure and give a cushioning effect or spring action and there is no lubrication involved. 2. The petitio .....

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