https://www.taxtmi.com/caselaws?id=124911 Classification of rolling mill oil was treated as the central issue in considering waiver of pre-deposit. The goods were alleged to be a specialty oil rather than a lubricating oil, but no different tariff heading was identified and classification under Heading 34.03 was not displaced. As Heading 34.03 covers lubricating preparations and no third category was shown to apply, the goods appeared prima facie to fall within that heading and to qualify for exemption under Notification No. 12/94-C.E., as amended. The earlier notification relied on by the department was confined to its own text. On that basis, a prima facie case was found and pre-deposit was waived during the appeal. en-us Mon, 04 Aug 2008 00:00:00 +0530 Wed, 17 Oct 2012 10:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124911 Classification of rolling mill oil was treated as the central issue in considering waiver of pre-deposit. The goods were alleged to be a specialty oil rather than a lubricating oil, but no different tariff heading was identified and classification under Heading 34.03 was not displaced. As Heading 34.03 covers lubricating preparations and no third category was shown to apply, the goods appeared prima facie to fall within that heading and to qualify for exemption under Notification No. 12/94-C.E., as amended. The earlier notification relied on by the department was confined to its own text. On that basis, a prima facie case was found and pre-deposit was waived during the appeal. Case-Laws Central Excise Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124911