https://www.taxtmi.com/caselaws?id=80697 Imported glass mould lubricant and colloidal graphite in oil were treated as lubricating oil for countervailing duty purposes because the goods contained graphite and mineral oil, with mineral oil exceeding 70% by weight, and the customs classification had already been accepted. The specific tariff entry for lubricating oil was applied in preference to the residuary heading, since it covered oils ordinarily used for lubrication and excluded only hydrocarbon oil with a flash point below 94 C. The flash point test did not displace that classification, and the exemption notification used the same definition of lubricating oil as the customs notification. An Indian Oil Corporation certificate supported the conclusion, so the exemption benefit was available. en-us Tue, 10 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 16:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80697 Imported glass mould lubricant and colloidal graphite in oil were treated as lubricating oil for countervailing duty purposes because the goods contained graphite and mineral oil, with mineral oil exceeding 70% by weight, and the customs classification had already been accepted. The specific tariff entry for lubricating oil was applied in preference to the residuary heading, since it covered oils ordinarily used for lubrication and excluded only hydrocarbon oil with a flash point below 94 C. The flash point test did not displace that classification, and the exemption notification used the same definition of lubricating oil as the customs notification. An Indian Oil Corporation certificate supported the conclusion, so the exemption benefit was available. Case-Laws Customs Tue, 10 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80697