Prima facie classification support for glass mould lubricant oil led to unconditional stay of duty recovery.

A glass mould lubricant oil was claimed to be classifiable as lubricant oil, while the department treated it as heading 2710.99. The Tribunal found that the product literature described it as a lubricant used for easy removal of glass moulds, and held that the distinction drawn from a glass mould release oil was not decisive at the stay stage. Technical literature and the tariff definition supported the appellants' classification claim, and an earlier supporting decision was also noted. A good prima facie case was therefore made out, and unconditional stay of recovery was granted, without any final decision on the appeal.

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Issues: Whether the appellants had made out a prima facie case for unconditional stay of recovery of the duty demand on the product described as a glass mould lubricant oil and classified by the department under heading 2710.99.

Analysis: The product literature described the article as a lubricant oil and showed that it was used for the easy removal of glass moulds. The distinction sought to be drawn with a glass mould release oil was held to be of no avail at this stage, as the tariff definition of lubricant oil and the technical literature supported the appellants' case. The Tribunal also noted the earlier decision relied upon by the appellants as lending support to the classification claim.

Conclusion: The appellants were held to have a good prima facie case, and the stay petition was allowed unconditionally; the appeal itself was not finally decided at this stage.

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