https://www.taxtmi.com/caselaws?id=175181 CRC 2-26 was treated as a blended lubricating oil because it contained more than 70% mineral oil, was understood in trade as a lubricant, and retained that essential character despite rust-preventive additives; it also fit the alternative description of a speciality oil for industrial use with only a secondary lubricating function. CRC Acryform qualified for small scale exemption because the brand name and trade mark stood registered in the appellant's name and there was no sufficient basis to treat it as another person's brand. The unit was not shown to be a dummy or related person of Bharat Bijlee Ltd. because it had independent corporate and business attributes. The extended period required positive suppression with intent to evade duty, which was not established, so penalty could not be sustained. en-us Wed, 22 Dec 2004 00:00:00 +0530 Tue, 10 Nov 2015 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175181 CRC 2-26 was treated as a blended lubricating oil because it contained more than 70% mineral oil, was understood in trade as a lubricant, and retained that essential character despite rust-preventive additives; it also fit the alternative description of a speciality oil for industrial use with only a secondary lubricating function. CRC Acryform qualified for small scale exemption because the brand name and trade mark stood registered in the appellant's name and there was no sufficient basis to treat it as another person's brand. The unit was not shown to be a dummy or related person of Bharat Bijlee Ltd. because it had independent corporate and business attributes. The extended period required positive suppression with intent to evade duty, which was not established, so penalty could not be sustained. Case-Laws Central Excise Wed, 22 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175181