https://www.taxtmi.com/caselaws?id=115545 Imported Bright Stock was held not to qualify as "lubricating oil" for exemption under the customs notification because the expression "ordinarily used for lubrication" requires the goods themselves to be capable of such use. A product that is only a raw material or intermediate, and that needs further blending or compounding before it can be used for lubrication, does not satisfy the notification. On that reasoning, the exemption was denied and the classification claim was rejected in favour of Revenue. en-us Mon, 06 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 17:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115545 Imported Bright Stock was held not to qualify as "lubricating oil" for exemption under the customs notification because the expression "ordinarily used for lubrication" requires the goods themselves to be capable of such use. A product that is only a raw material or intermediate, and that needs further blending or compounding before it can be used for lubrication, does not satisfy the notification. On that reasoning, the exemption was denied and the classification claim was rejected in favour of Revenue. Case-Laws Customs Mon, 06 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115545