Essential function test excludes shock absorber fluid from lubricating oil classification under central excise tariff.

Esso Shock Absorber Fluid G-1 was held outside Tariff Item 11B because its essential function was cushioning and shock reduction in automobiles, not lubrication. Departmental clarification and trade notice supported the view that speciality oils made from duty-paid base mineral oils or pre-blended compounded lubricating oils falling under Items 6 to 11B would not be covered by Item 11B. The product had also been classified under Item 68 for later periods. On that basis, the product was not chargeable to duty under Tariff Item 11B and the revision application was allowed.

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Issues: Whether Esso Shock Absorber Fluid G-1 was chargeable to duty under Tariff Item 11B of the Central Excise Tariff as blended lubricating oils and greases.

Analysis: The product was found to be used to provide a cushioning or spring action and to reduce shock in automobiles, and not for lubrication. The departmental clarification and trade notice also indicated that speciality oils manufactured from duty-paid base mineral oils or pre-blended compounded lubricating oils falling under Items 6 to 11B would fall outside Item 11B. The same product had also been classified under Item 68 for subsequent periods.

Conclusion: The product was not chargeable to duty under Tariff Item 11B, and the revision application was allowed.

Ratio Decidendi: A product is not classifiable under the lubricating-oil entry when its essential function is shock absorption or cushioning and not lubrication.

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