https://www.taxtmi.com/caselaws?id=107129 Notification No. 120/84-C.E. granted exemption to lubricating oils generally, and eligibility turned on whether the product satisfied the notification's own conditions. Spindle Oil-22 was found to be a blended or compounded lubricating oil made from duty-paid base mineral oils, and the Revenue did not dispute that blending process. The tariff classification exclusion did not defeat the exemption because the notification did not tie relief to any particular heading. An earlier decision in the assessee's own matter had reached the same result on the same principle. en-us Mon, 16 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 18:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107129 Notification No. 120/84-C.E. granted exemption to lubricating oils generally, and eligibility turned on whether the product satisfied the notification's own conditions. Spindle Oil-22 was found to be a blended or compounded lubricating oil made from duty-paid base mineral oils, and the Revenue did not dispute that blending process. The tariff classification exclusion did not defeat the exemption because the notification did not tie relief to any particular heading. An earlier decision in the assessee's own matter had reached the same result on the same principle. Case-Laws Central Excise Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107129