https://www.taxtmi.com/caselaws?id=107101 The Tribunal ruled in favor of the Appellants, finding their specific lubricating oils eligible for exemption under Notification No. 120/84-Central Excise. The decision was based on the blending process of duty paid mineral oils to produce the oils in question, meeting the criteria outlined in the Notification. As the products fell under the category of blended lubricating oils, the Tribunal concluded that the Notification did not restrict eligibility based on a particular Tariff Heading. Therefore, the appeal was allowed due to the Appellants' compliance with the Notification requirements. en-us Wed, 30 Oct 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107101 The Tribunal ruled in favor of the Appellants, finding their specific lubricating oils eligible for exemption under Notification No. 120/84-Central Excise. The decision was based on the blending process of duty paid mineral oils to produce the oils in question, meeting the criteria outlined in the Notification. As the products fell under the category of blended lubricating oils, the Tribunal concluded that the Notification did not restrict eligibility based on a particular Tariff Heading. Therefore, the appeal was allowed due to the Appellants' compliance with the Notification requirements. Case-Laws Central Excise Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107101