Tariff omission for lubricating and oil treatment preparations alters classification and GST treatment under the Schedule. The Schedule entry describing lubricating preparations and preparations used for oil or grease treatment of textiles, leather and similar materials has been omitted by notification, removing the prior descriptive classification and its exclusion for preparations containing predominantly petroleum oils, thereby changing the legal text governing classification under that Schedule entry.
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Provisions expressly mentioned in the judgment/order text.
Tariff omission for lubricating and oil treatment preparations alters classification and GST treatment under the Schedule.
The Schedule entry describing lubricating preparations and preparations used for oil or grease treatment of textiles, leather and similar materials has been omitted by notification, removing the prior descriptive classification and its exclusion for preparations containing predominantly petroleum oils, thereby changing the legal text governing classification under that Schedule entry.
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