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2017 (3) TMI 361 - CESTAT MUMBAIExemption under N/N. 120/84-CE and N/N. 287/86-CE dated 5th May 1986 - clearance of ‘Servoquench 11’ and ‘Servotherm medium’ - Held that: - the decision of the Hon’ble Supreme Court in Hindustan Petroleum Corporation Ltd [1999 (9) TMI 375 - CEGAT, CALCUTTA], has excluded straight blended oils from the purview of ‘speciality oils’ and, hence, assessee is not entitled to claim the benefit of N/N. 287/86-CE for the two products that, admittedly, are straight blends. However, the impugned order has extended benefit of N/N. 120/84-CE which is without any restriction or condition save that the 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.
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