https://www.taxtmi.com/caselaws?id=780901 An exemption notification with its own description of eligible goods must be applied on its plain terms, not solely by tariff classification. The Tribunal accepted evidence, including technical certificates and records, showing that the lubricating oils and greases were blended or compounded goods ordinarily used as lubricants and therefore fell within Notification No. 120/84-C.E. The Revenue's denial based only on classification under heading 34.03 was rejected as inconsistent with the notification language and unsupported by the record. The consequential duty demand and equal penalty were held not sustainable. en-us Thu, 06 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780901 An exemption notification with its own description of eligible goods must be applied on its plain terms, not solely by tariff classification. The Tribunal accepted evidence, including technical certificates and records, showing that the lubricating oils and greases were blended or compounded goods ordinarily used as lubricants and therefore fell within Notification No. 120/84-C.E. The Revenue's denial based only on classification under heading 34.03 was rejected as inconsistent with the notification language and unsupported by the record. The consequential duty demand and equal penalty were held not sustainable. Case-Laws Central Excise Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780901