https://www.taxtmi.com/caselaws?id=41440 Soap base greases produced by blending or compounding duty-paid lubricating oils with fats and chemicals fell within Item 11B of the First Schedule to the Central Excises and Salt Act, 1944. The lubricating oils remained mineral oils within the statutory definition, and the addition of other ingredients created a new finished product that was still covered by the tariff entry. Prior payment of duty on the inputs did not exclude the resultant greases from excisability; if any relief was available, it lay in claiming credit under Rule 56A rather than in denying excise liability on the final product. en-us Thu, 15 Jun 1978 00:00:00 +0530 Thu, 03 Jun 2010 12:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41440 Soap base greases produced by blending or compounding duty-paid lubricating oils with fats and chemicals fell within Item 11B of the First Schedule to the Central Excises and Salt Act, 1944. The lubricating oils remained mineral oils within the statutory definition, and the addition of other ingredients created a new finished product that was still covered by the tariff entry. Prior payment of duty on the inputs did not exclude the resultant greases from excisability; if any relief was available, it lay in claiming credit under Rule 56A rather than in denying excise liability on the final product. Case-Laws Central Excise Thu, 15 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41440