https://www.taxtmi.com/caselaws?id=261423 The High Court of Calcutta upheld the Tribunal's decision classifying "SERVO STEEROL C-6" as a lubricating oil rather than a Rolling Mill Oil. The Court found that the Tribunal's reliance on authoritative treatises to define "lubricating preparations" was valid, and the Revenue's challenge lacked merit. As the Tribunal's decision was not deemed perverse, the appeal was dismissed, affirming the classification of the product as a lubricating oil for exemption purposes. en-us Fri, 05 Jun 2015 00:00:00 +0530 Wed, 30 Sep 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261423 The High Court of Calcutta upheld the Tribunal's decision classifying "SERVO STEEROL C-6" as a lubricating oil rather than a Rolling Mill Oil. The Court found that the Tribunal's reliance on authoritative treatises to define "lubricating preparations" was valid, and the Revenue's challenge lacked merit. As the Tribunal's decision was not deemed perverse, the appeal was dismissed, affirming the classification of the product as a lubricating oil for exemption purposes. Case-Laws Central Excise Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261423