https://www.taxtmi.com/caselaws?id=41176 Esso Shock Absorber Fluid G-1 was held outside Tariff Item 11B because its essential function was cushioning and shock reduction in automobiles, not lubrication. Departmental clarification and trade notice supported the view that speciality oils made from duty-paid base mineral oils or pre-blended compounded lubricating oils falling under Items 6 to 11B would not be covered by Item 11B. The product had also been classified under Item 68 for later periods. On that basis, the product was not chargeable to duty under Tariff Item 11B and the revision application was allowed. en-us Wed, 05 Mar 1980 00:00:00 +0530 Mon, 31 May 2010 10:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41176 Esso Shock Absorber Fluid G-1 was held outside Tariff Item 11B because its essential function was cushioning and shock reduction in automobiles, not lubrication. Departmental clarification and trade notice supported the view that speciality oils made from duty-paid base mineral oils or pre-blended compounded lubricating oils falling under Items 6 to 11B would not be covered by Item 11B. The product had also been classified under Item 68 for later periods. On that basis, the product was not chargeable to duty under Tariff Item 11B and the revision application was allowed. Case-Laws Central Excise Wed, 05 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41176