https://www.taxtmi.com/caselaws?id=91081 An imported lubricating preparation described as Quakerol/Qwerl, purchased on high seas sale basis, was assessed against the Import Export Policy, 1990-93 to determine whether it fell within OGL under Appendix 5B1(11) or 5B1(20). Test results showed less than 70% petroleum oil and supported classification as a lubricating preparation under Tariff Heading 34. The policy entry covered lubricating oils and greases of synthetic and mineral origin, and the accompanying policy material supported importability of lubricating oil and greases under Appendix 5B. On that basis, the product was treated as covered under OGL and confiscation was held unsustainable. en-us Tue, 27 May 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91081 An imported lubricating preparation described as Quakerol/Qwerl, purchased on high seas sale basis, was assessed against the Import Export Policy, 1990-93 to determine whether it fell within OGL under Appendix 5B1(11) or 5B1(20). Test results showed less than 70% petroleum oil and supported classification as a lubricating preparation under Tariff Heading 34. The policy entry covered lubricating oils and greases of synthetic and mineral origin, and the accompanying policy material supported importability of lubricating oil and greases under Appendix 5B. On that basis, the product was treated as covered under OGL and confiscation was held unsustainable. Case-Laws Customs Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91081