Tariff classification as a pure question of law can be raised on appeal, securing concessional duty for lubricating preparations.

Correct tariff classification of imported goods, being a pure question of law, may be raised at the appellate stage even if not taken in the original refund claim. On chemical examination, the goods were certified as a lubricating preparation and therefore fell under Heading 3403.99. That classification brought them within the scope of the exemption notification granting concessional duty, so the assessee was entitled to the benefit of the notification.

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Issues: Whether a claim for re-classification of imported goods under a different tariff heading, not originally stated in the refund claim, could be raised at the appellate stage, and whether the goods were entitled to concessional assessment under the exemption notification.

Analysis: The goods were certified on test as a lubricating preparation and were therefore classifiable under Heading 34.03. Classification under the correct tariff entry was held to be a pure question of law, and such a plea could be raised at any stage of the proceedings. On the chemical examination report, the goods fell within the description of lubricating preparations covered by the relevant entry in the notification granting concessional rate of duty.

Conclusion: The plea for re-classification at the appellate stage was maintainable, the goods were classifiable under Heading 3403.99, and they were entitled to the benefit of Notification No. 136/86 as amended. The outcome was in favour of the assessee.

Ratio Decidendi: A plea based on correct tariff classification, being a pure question of law, may be raised at any stage, and goods certified as lubricating preparations are entitled to the concessional benefit available to that class.

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