https://www.taxtmi.com/caselaws?id=43783 Axle oil manufactured by the assessee was held classifiable under Tariff Item 11A, not Tariff Item 10. Tariff Item 10 applied only to furnace oil meeting the specified physical conditions, and the mere fact that a product was a mineral oil did not bring it within that entry. As axle oil was not shown to be furnace oil or fuel oil and was supplied and used as a lubricant for the Railways, the specific tariff entry for lubricating oil and other petroleum products not otherwise specified prevailed. The revisional authority's classification under Tariff Item 11A was therefore upheld against the assessee. en-us Wed, 16 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 10:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43783 Axle oil manufactured by the assessee was held classifiable under Tariff Item 11A, not Tariff Item 10. Tariff Item 10 applied only to furnace oil meeting the specified physical conditions, and the mere fact that a product was a mineral oil did not bring it within that entry. As axle oil was not shown to be furnace oil or fuel oil and was supplied and used as a lubricant for the Railways, the specific tariff entry for lubricating oil and other petroleum products not otherwise specified prevailed. The revisional authority's classification under Tariff Item 11A was therefore upheld against the assessee. Case-Laws Central Excise Wed, 16 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43783