https://www.taxtmi.com/caselaws?id=166092 The Tribunal ruled that reduced crude oils meeting the specifications of Tariff Items 8, 9, and 10 were ineligible for duty exemption under Tariff Item 11A, rejecting arguments based on Indian Standard specifications and non-marketable status. However, products reported as semi-solid or solid at room temperature were deemed eligible for duty exemption under Notification No. 74/63 as they must be liquid at ordinary temperatures per Explanation I to Item 6. en-us Thu, 24 Feb 1983 00:00:00 +0530 Mon, 25 Aug 2014 15:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166092 The Tribunal ruled that reduced crude oils meeting the specifications of Tariff Items 8, 9, and 10 were ineligible for duty exemption under Tariff Item 11A, rejecting arguments based on Indian Standard specifications and non-marketable status. However, products reported as semi-solid or solid at room temperature were deemed eligible for duty exemption under Notification No. 74/63 as they must be liquid at ordinary temperatures per Explanation I to Item 6. Case-Laws Central Excise Thu, 24 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166092