https://www.taxtmi.com/caselaws?id=91941 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. en-us Fri, 30 Jul 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91941 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. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91941