https://www.taxtmi.com/caselaws?id=165766 Salt Flushing Oil was held outside Tariff Item 11B because its dominant character was solvent flushing, used to remove deposits from crank cases and gear boxes after draining used lubricant. Its lubricating quality was treated as secondary, so it did not answer the description of blended lubricating oil and greases. The classification under the disputed tariff entry was therefore rejected, the impugned appellate classification was set aside, and the revision application was allowed. The governing principle stated is that tariff classification depends on the primary and dominant use of the product where that use does not match the essential character of the claimed entry. en-us Wed, 31 Dec 1980 00:00:00 +0530 Mon, 11 Aug 2014 15:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165766 Salt Flushing Oil was held outside Tariff Item 11B because its dominant character was solvent flushing, used to remove deposits from crank cases and gear boxes after draining used lubricant. Its lubricating quality was treated as secondary, so it did not answer the description of blended lubricating oil and greases. The classification under the disputed tariff entry was therefore rejected, the impugned appellate classification was set aside, and the revision application was allowed. The governing principle stated is that tariff classification depends on the primary and dominant use of the product where that use does not match the essential character of the claimed entry. Case-Laws Central Excise Wed, 31 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165766