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Commissioner of Central Excise, Kolkata VI, Commissionerate Versus Indian Oil Blending Ltd. And Others

Classification - 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 l .....

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hat 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 trea .....

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15 - Dated:- 5-6-2015 - Girish Chandra Gupta And Arindam Sinha,JJ. For the Appellants : Mr R Bharadwaj & Mr K K Maiti, Advs. For the Respondent : Dr Samir Chakraborty & Mr Abhijit Biswas, Advs. ORDER The Court : The subject matter of challeng .....

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which is as follows; "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 t .....

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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 as follows; "Servosteerol C6 is premium quality emulsifying oil, recommended fo .....

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roper composition with natural fats, emulsion shows excellent "Plate out" characteristic to ensure roll and strip cooling. Its frictional properties give correct roll bite, less strip breakage and longer roll life." The learned Tribuna .....

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or other appliances, apparatus or instruments. Such lubricants usually consist of, or are based on, mixtures of animal, vegetable or mineral oils, fats or greases, often with additives (e.g., graphite, molybdenum disulphide, tale, carbon blacks, cal .....

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