https://www.taxtmi.com/caselaws?id=94240 The Tribunal held that the product 'Super TT' is not entitled to the benefit of exemption Notification No. 120/84-C.E. as it does not meet the definition of lubricating oil under the specific tariff heading. The demand of duty in one appeal was set aside as barred by limitation, while in another appeal, it was confirmed for the normal period. The penalty imposed was set aside considering the appellants' good faith and approval of classification lists by the Department. en-us Tue, 10 Aug 1999 00:00:00 +0530 Mon, 21 Nov 2011 11:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94240 The Tribunal held that the product 'Super TT' is not entitled to the benefit of exemption Notification No. 120/84-C.E. as it does not meet the definition of lubricating oil under the specific tariff heading. The demand of duty in one appeal was set aside as barred by limitation, while in another appeal, it was confirmed for the normal period. The penalty imposed was set aside considering the appellants' good faith and approval of classification lists by the Department. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94240