https://www.taxtmi.com/caselaws?id=107231 Exemption under Notification No. 120/84-C.E. was available to lubricating oils manufactured by straight blending of duty-paid mineral oils, because the notification turned on satisfaction of its own conditions and not on placement under a particular tariff heading. The goods were shown to be blended from duty-paid base mineral oils, and no non-compliance with the notification was established. Classification under a residuary sub-heading did not defeat relief where the exemption covered the described class of goods without linking it to any specific tariff entry. The operative principle is that eligibility for such an exemption depends on the notification's conditions, not tariff classification alone. en-us Wed, 30 Oct 2002 00:00:00 +0530 Mon, 19 Mar 2012 17:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107231 Exemption under Notification No. 120/84-C.E. was available to lubricating oils manufactured by straight blending of duty-paid mineral oils, because the notification turned on satisfaction of its own conditions and not on placement under a particular tariff heading. The goods were shown to be blended from duty-paid base mineral oils, and no non-compliance with the notification was established. Classification under a residuary sub-heading did not defeat relief where the exemption covered the described class of goods without linking it to any specific tariff entry. The operative principle is that eligibility for such an exemption depends on the notification's conditions, not tariff classification alone. Case-Laws Central Excise Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107231