https://www.taxtmi.com/caselaws?id=114742 Imported Pennzadd 3114 was held classifiable as a low-zinc antiwear additive for use with base oils, not as a lubricating preparation. The HSN exclusion for lubricating preparations intended to be added in small quantities was applied only to lubricating preparations and not to additives. Heading 38.11 expressly covered additives, so the goods were correctly classified under Heading 3811.19 rather than Heading 3403.99. en-us Tue, 02 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 15:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114742 Imported Pennzadd 3114 was held classifiable as a low-zinc antiwear additive for use with base oils, not as a lubricating preparation. The HSN exclusion for lubricating preparations intended to be added in small quantities was applied only to lubricating preparations and not to additives. Heading 38.11 expressly covered additives, so the goods were correctly classified under Heading 3811.19 rather than Heading 3403.99. Case-Laws Customs Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114742