https://www.taxtmi.com/caselaws?id=48914 Notification No. 120/84 was examined for exemption coverage of products such as cabols, Univols, Ecols and Osmex-140, with the central question being whether they fell within "blended or compounded lubricating oils and greases" and were ordinarily used as lubricants. The appellant relied on straight blending of mineral oils, a flash point above 94 C, and commercial use as finished lubricants to support exemption. The Tribunal treated an earlier controversy as irrelevant, held that eligibility depended on the notification's definition and the evidence on ordinary use, and remitted the matter to the Division Bench for findings on the disputed facts rather than deciding the Larger Bench reference. en-us Mon, 25 Feb 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48914 Notification No. 120/84 was examined for exemption coverage of products such as cabols, Univols, Ecols and Osmex-140, with the central question being whether they fell within "blended or compounded lubricating oils and greases" and were ordinarily used as lubricants. The appellant relied on straight blending of mineral oils, a flash point above 94 C, and commercial use as finished lubricants to support exemption. The Tribunal treated an earlier controversy as irrelevant, held that eligibility depended on the notification's definition and the evidence on ordinary use, and remitted the matter to the Division Bench for findings on the disputed facts rather than deciding the Larger Bench reference. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48914