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1990 (7) TMI 209
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....bu, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein imported a consignment of Gredag ML-12 Glass Mould Lubricant and Cildag Colloidal Graphite in oil. On test the goods were found to be in the form of black coloured viscous liquid composed of graphite and mineral oil, the mineral oil component exceeding 70% by weight. The goods were assess....
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....h item relates to lubricating oils. Hence this appeal by the Department. 2. We have heard Shri M. Jayaraman, the learned DR and Shri R.K. Habbu, learned advocate. 3. Let us take a look at the relevant Central Excise Tariff Entries. Heading 2710.99 reads as - "27.10 Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or include....
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.... 5. We are not able to accept the argument advanced on behalf of the appellant. Admittedly the imports have been assessed as "Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the ....