https://www.taxtmi.com/caselaws?id=41154 The court classified the product as a compounded lubricating oil under Item 11B of the Central Excise Tariff, rejecting the petitioner's argument that it was a blended lubricating oil. The government distinguished between blending and compounding, determining that the product in question, containing Lubrizol 271 and Citronella Blend, was classifiable as a compounded lubricating oil. Regarding the quantum of duty payable, the court directed the Asstt. Collector to calculate the assessable value based on the selling price of Rs. 3/- during the relevant period, ensuring the correct duty amount was determined accordingly. The revision application was rejected with these observations. en-us Mon, 18 Jun 1979 00:00:00 +0530 Fri, 21 May 2010 13:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41154 The court classified the product as a compounded lubricating oil under Item 11B of the Central Excise Tariff, rejecting the petitioner's argument that it was a blended lubricating oil. The government distinguished between blending and compounding, determining that the product in question, containing Lubrizol 271 and Citronella Blend, was classifiable as a compounded lubricating oil. Regarding the quantum of duty payable, the court directed the Asstt. Collector to calculate the assessable value based on the selling price of Rs. 3/- during the relevant period, ensuring the correct duty amount was determined accordingly. The revision application was rejected with these observations. Case-Laws Central Excise Mon, 18 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41154