https://www.taxtmi.com/caselaws?id=339858 Straight blended oils fell outside Notification No. 287/86-CE because that exemption covered only preparations made by blending or compounding mineral oils with other oils or substances for industrial use other than as lubricant, so relief under that notification was unavailable. However, the products had also been held to fall within Notification No. 120/84-CE, which exempted blended or compounded lubricating oils and greases, and that finding was not challenged by the Revenue. The demand therefore could not be sustained, because the independent and unassailed exemption continued to protect the goods from duty. en-us Fri, 03 Feb 2017 00:00:00 +0530 Thu, 24 Aug 2017 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339858 Straight blended oils fell outside Notification No. 287/86-CE because that exemption covered only preparations made by blending or compounding mineral oils with other oils or substances for industrial use other than as lubricant, so relief under that notification was unavailable. However, the products had also been held to fall within Notification No. 120/84-CE, which exempted blended or compounded lubricating oils and greases, and that finding was not challenged by the Revenue. The demand therefore could not be sustained, because the independent and unassailed exemption continued to protect the goods from duty. Case-Laws Central Excise Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339858