Blended lubricating oils exemption turns on factual proof of product definition and ordinary use as lubricants.

Notification No. 120/84-C.E. was held to apply only if the goods satisfied its own definition of blended or compounded lubricating oils and greases, namely products obtained by straight blending of mineral oils or by blending or compounding mineral oils with other ingredients. Eligibility also depended on whether the goods were ordinarily used as lubricants. That determination was factual and required evidence from both sides, so the existing record was insufficient to sustain the prior orders. The impugned order was set aside and the matter was remanded for fresh decision after reconsidering the evidence.

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Issues: Whether the benefit of Notification No. 120/84-C.E. was available to blended or compounded lubricating oils and greases falling under sub-heading 3403.00, and whether the matter required fresh determination on evidence as to whether the goods satisfied the notification's definition and were ordinarily used as lubricants.

Analysis: The notification itself contained its own definition of blended or compounded lubricating oils and greases as products obtained by straight blending of mineral oils or by blending or compounding mineral oils with any other ingredients. The eligibility of the goods therefore turned on a factual inquiry into whether the products satisfied that definition and whether they were ordinarily used as lubricants. Since that question could be decided only after considering evidence from both sides, the existing orders could not be sustained on the present record.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh decision after considering the evidence of both sides.

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