https://www.taxtmi.com/caselaws?id=87893 Mahamoli Dry Lubricant was not shown, on the record, to become a new marketable commodity merely because anti-oxidants and rust inhibitors were added to molybdenum disulphide, and the Department's failure to produce technical evidence left that finding undisturbed. The other three products, however, were treated as blended or compounded lubricating oils and greases once additives were mixed with grease, bringing them within Tariff Item 11B. The residuary Tariff Item 68 was unavailable where a specific entry applied, and the departmental attempt to shift classification to Item 68 was rejected for want of supporting evidence. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87893 Mahamoli Dry Lubricant was not shown, on the record, to become a new marketable commodity merely because anti-oxidants and rust inhibitors were added to molybdenum disulphide, and the Department's failure to produce technical evidence left that finding undisturbed. The other three products, however, were treated as blended or compounded lubricating oils and greases once additives were mixed with grease, bringing them within Tariff Item 11B. The residuary Tariff Item 68 was unavailable where a specific entry applied, and the departmental attempt to shift classification to Item 68 was rejected for want of supporting evidence. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87893