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1981 (1) TMI 66 - HIGH COURT OF DELHI AT NEW DELHIExtract: ....... said Schedule. It is the petroleum products not otherwise specified which are mentioned in item 11-A. Lubricating Oils which means all types high as well as low grades and of various viscosities are thus clearly within the fold of the entry at item 11-A. 4. For the above reasons, the writ petition fails and is dismissed with no orders as to costs.
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