https://www.taxtmi.com/caselaws?id=51512 Exemption for lubricating preparations under the central excise notification was upheld because the product was found, on technical evidence and manufacturing process, to fall under Heading 34.03 and not to contain petroleum oils or oils obtained from bituminous minerals. The Tribunal held that exemption notifications must be construed strictly according to their plain terms, and that a broader HSN-based distinction could not defeat clear notification language. On that basis, the concessional benefit could not be denied to the goods described as lubricating preparations used in the leather industry. en-us Mon, 06 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51512 Exemption for lubricating preparations under the central excise notification was upheld because the product was found, on technical evidence and manufacturing process, to fall under Heading 34.03 and not to contain petroleum oils or oils obtained from bituminous minerals. The Tribunal held that exemption notifications must be construed strictly according to their plain terms, and that a broader HSN-based distinction could not defeat clear notification language. On that basis, the concessional benefit could not be denied to the goods described as lubricating preparations used in the leather industry. Case-Laws Central Excise Mon, 06 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51512