https://www.taxtmi.com/caselaws?id=182535 An exemption notification for blended or compounded lubricating oils was held to apply on its own terms and not to be confined to a particular tariff sub-heading. The lubricating oil sub-heading was treated as restrictive, while the residuary heading could cover other lubricating oils; classification under the residuary entry therefore did not defeat exemption where the notification itself did not tie relief to that specific entry. The notification also remained operative under section 5A(4) until amended, varied, rescinded or superseded. The Supreme Court accordingly accepted that the product qualified for exemption and rejected the contrary view taken by the Tribunal. en-us Fri, 25 Feb 2005 00:00:00 +0530 Tue, 14 May 2024 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182535 An exemption notification for blended or compounded lubricating oils was held to apply on its own terms and not to be confined to a particular tariff sub-heading. The lubricating oil sub-heading was treated as restrictive, while the residuary heading could cover other lubricating oils; classification under the residuary entry therefore did not defeat exemption where the notification itself did not tie relief to that specific entry. The notification also remained operative under section 5A(4) until amended, varied, rescinded or superseded. The Supreme Court accordingly accepted that the product qualified for exemption and rejected the contrary view taken by the Tribunal. Case-Laws Central Excise Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182535