TMI Blog2004 (9) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants, submitted classification list No. 1/90-91, dated 11th June, 1990 mentioned under Sl. No. 4. In this Serial Number they shown lubricating oils and greases falling under sub-heading 3403.00 and claimed exemption under Notification 120/84-C.E., dated 11-5-1984. The Assistant Collector issued a show cause notice on 19-6-1992 that the exemption claimed under Notification 120/84-C.E. was not available to them on the ground that the lubricating oils and greases falling under SH 3403.00 are not entitled to the exemption. The Assistant Collector in his order dated 3rd March, 1993, denied the exemption under Notification 120/84-C.E., dated 11th May, 1984 on the ground that it is not applicable for SH 3403.00. The Collector (Appeals) uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling under SH-3403.00. He submits that the reasons given by the lower authorities are totally baseless and untenable. The lower authorities had no jurisdiction to impose a new condition or restriction which was not there in the Notification. He refers to the order of the Assistant Collector in which he has held that Notification only applied to the lubricating oils and greases falling under SH 2710.60 and SH 2710.80 and it did not apply to lubricating oils and greases falling under SH 3403.00. He submits that there was no restriction or condition in the said Notification and none could be imposed by the Assistant Collector. He submits that the Collector (Appeals) in his findings given a new reason that the goods in question contained some s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice. These were blended and compounded lubricating oils and greases as clearly evident from the classification lists itself. The end use of the said lubricating oils and greases is lubrication. These facts had not been disputed by the authorities below. These products are recognized in the trade and in common and commercial parlance as lubricating oils and greases. The main product manufactured by the appellant is hard loco which is a lubricating grease used mainly by the Indian Railways and recognized as a lubricating greases in the trade. The identical materials manufactured by other manufacturers and supplied to Indian Railways were allowed the exemption under Notification 120/84-C.E. Therefore, he submits that the appeal be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bricants thus, reference to Larger Bench not considered and appeal returned to the Division Bench for disposal. 7. It is clear that the Notification has incorporated its own definition of blended or compounded lubricating oils and greases by describing them as that is to say lubricating oils and greases obtained by straight blending of mineral oils or by blending or compounding of mineral oils with any other ingredients. The question of eligibility of the goods for the exemption under Notification 120/84 could be resolved by reaching a findings as to whether they satisfy the definition contained in the notification and whether the goods are ordinarily used as lubricants. This can only be decided after adducing evidences from both the sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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