2003 (11) TMI 81

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..... the two products engine treatment and gear and differential treatment oils are added to different mineral oils for being used and are not capable of being used as lubricating oils by themselves, but are in the nature of additives. He noticed that they do not impart better lubrication along but other attributes of additives and hence, cannot claim benefit of Notification 120/84. The two products ar .....

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..... tems but not in respect of coolant. In fact, he accepted the case of the appellant that declaration regarding coolant was a procedural lapse inasmuch as its value was included in the declaration without specifically mentioning the product. When there is no wilful suppression, the Commissioner should have confirmed demand with respect to coolant also for a period of six months from the date precedi .....

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