2003 (11) TMI 81

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..... six months from the date preceding issue of notice in respect of two items but not in respect of coolant. In fact, he accepted the case of the appellant that declaration regarding coolant was a procedural lapse inasmuch as its value was included in the declaration without specifically mentioning the product. When there is no wilful suppression, the Commissioner should have confirmed demand with re .....

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..... 120/84. The two products are classifiable under Heading 3811.00 of the Central Excise Tariff. On appeal against the said order, the Tribunal noticed as under :- "The above mentioned facts show that products are not used as lubricating oils but added to as additives. The process of manufacturing of the products in dispute is that imported PTFE is added/blended and mixed with mineral lubricatin .....

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