https://www.taxtmi.com/caselaws?id=273528 The product "Indrol TQ" was classified under heading 2710.60 as a lubricating oil rather than a speciality oil or transmission fluid. It was deemed eligible for the benefit of Notification No. 120/84-C.E., dated 11-5-1984, exempting blended lubricating oils. The decision was based on expert opinions and end-use certificates supporting its primary function as a lubricant for synchromesh gearboxes. The majority opinion upheld this classification and entitlement to the exemption. en-us Thu, 30 Apr 1998 00:00:00 +0530 Sat, 30 Jun 2018 14:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273528 The product "Indrol TQ" was classified under heading 2710.60 as a lubricating oil rather than a speciality oil or transmission fluid. It was deemed eligible for the benefit of Notification No. 120/84-C.E., dated 11-5-1984, exempting blended lubricating oils. The decision was based on expert opinions and end-use certificates supporting its primary function as a lubricant for synchromesh gearboxes. The majority opinion upheld this classification and entitlement to the exemption. Case-Laws Central Excise Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273528