https://www.taxtmi.com/caselaws?id=117725 A tariff heading distinguishing lubricating preparations from preparations used for lubricating, oiling or greasing textile materials was interpreted to place the product in the broader sub-heading 3403.90, not the exempted lubricating-preparation category. The exemption notification was confined to lubricating preparations and did not extend to the other preparations covered by the same heading, so concessional duty was unavailable. On penalties, the dispute was treated as a bona fide classification controversy, and penal consequences were held unwarranted. The classification and denial of exemption were upheld, but the penalties were set aside. en-us Wed, 01 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 11:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117725 A tariff heading distinguishing lubricating preparations from preparations used for lubricating, oiling or greasing textile materials was interpreted to place the product in the broader sub-heading 3403.90, not the exempted lubricating-preparation category. The exemption notification was confined to lubricating preparations and did not extend to the other preparations covered by the same heading, so concessional duty was unavailable. On penalties, the dispute was treated as a bona fide classification controversy, and penal consequences were held unwarranted. The classification and denial of exemption were upheld, but the penalties were set aside. Case-Laws Central Excise Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117725