1980 (12) TMI 187

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..... hearing. 2. The facts of the case are that the petitioners manufacture a type of oil called Salt Flushing Oil . This oil has been classified by the Appellate Collector under Tariff Item 11B, Central Excise Tariff which item covered blended lubricating oil and greases . The petitioners have contended that the oil is used for flushing out oil deposits from the crank case and gear box after dra .....

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