https://www.taxtmi.com/caselaws?id=46731 Products blended with mineral lubricating oil were treated as additives on their true commercial character and manufacturing process, because they were not used as lubricating oils by themselves. On that factual basis, the classification under the tariff heading adopted by the department was upheld and exemption as lubricating oils was denied. For the coolant product, the absence of wilful suppression meant the demand could not extend beyond the normal limitation period, so the demand was confined to six months preceding the show cause notice. en-us Thu, 27 Nov 2003 00:00:00 +0530 Tue, 29 Apr 2014 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46731 Products blended with mineral lubricating oil were treated as additives on their true commercial character and manufacturing process, because they were not used as lubricating oils by themselves. On that factual basis, the classification under the tariff heading adopted by the department was upheld and exemption as lubricating oils was denied. For the coolant product, the absence of wilful suppression meant the demand could not extend beyond the normal limitation period, so the demand was confined to six months preceding the show cause notice. Case-Laws Central Excise Thu, 27 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46731