Tariff classification of axle oil: specific lubricating oil entry prevailed over furnace oil claim

Axle oil manufactured by the assessee was held classifiable under Tariff Item 11A, not Tariff Item 10. Tariff Item 10 applied only to furnace oil meeting the specified physical conditions, and the mere fact that a product was a mineral oil did not bring it within that entry. As axle oil was not shown to be furnace oil or fuel oil and was supplied and used as a lubricant for the Railways, the specific tariff entry for lubricating oil and other petroleum products not otherwise specified prevailed. The revisional authority's classification under Tariff Item 11A was therefore upheld against the assessee.

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Issues: Whether axle oil manufactured by the assessee was classifiable under Tariff Item 10 as furnace oil or under Tariff Item 11A as a petroleum product not otherwise specified.

Analysis: Tariff Item 10 applied only where the product was furnace oil and then satisfied the specified physical conditions. The expression "mineral oil" was not enough by itself to attract that item, because several different oils were separately classified under distinct tariff entries. Axle oil was not shown to be furnace oil or fuel oil, and it was supplied and used as a lubricant for the Railways. Tariff Item 11A specifically covered lubricating oil and other petroleum products not otherwise specified, so the revisional authority's classification was supported by the structure of the tariff and by the character of the product.

Conclusion: The classification under Tariff Item 10 was rejected and the product was held classifiable under Tariff Item 11A, against the assessee.

Ratio Decidendi: A product cannot be brought under Tariff Item 10 merely because it is a mineral oil satisfying the stated conditions; it must first be furnace oil, and a specific entry covering lubricating oil will prevail over the claimed furnace-oil classification.

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