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2015 (7) TMI 384 - HC - Central ExciseClassification - 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 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 product - 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 Tribunal is perverse. In that case one has to say that the view is a plausible view - Decided against Revenue.
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