1999 (6) TMI 85

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....or under sub-heading 2710.99 of the schedule to the Central Excise Tariff Act, as claimed by the Revenue. 2. Briefly stated the facts are the M/s. HPCL manufactured, Refrigeration Compressor Oil in their Lube Plant-1 and claimed classification under sub-heading 2710.60 of CETA and claimed exemption under Notification No. 120/84, dated 11-5-1984. The Assistant Collector, Central Excise, in order dated 28-6-1990, classified the impugned product under sub-heading 2710.99, holding that as per the Test Report the percentage of mineral oil was more than 70%, the flash point was more than 94oC; that the impugned product was primarily meant to be used as refrigeration oil and if at all the same performed lubricating function, it did so in onl....

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....ability and ready solubility in liquid refrigerant. 4. Countering the agreements, Shri V. Lakshmikumaran, learned Advocate, submitted that the Respondents manufacture seetul grades of lubricants to meet the specifications of lubricating oils required to be used in the Compressors in the refrigeration and air-conditioning systems; that the impugned products have been found to contain more than 70% of mineral oils and to have a flash point more than 94oC and as such meet the criteria laid down for lubricating oils in sub-heading 2710.60. He further submitted that the impugned products are only lubricating oils for a particular application; that lubrication in different equipments require different characteristics and these products are ....

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....wn to Indian Standard Specification No. IS 4578-1968 regarding Lubricating Oils for Refrigeration Machinery. Finally the learned Counsel relied upon the decision in the case of CCE, Bombay v. Indrol Lubricants & Specialities Ltd., 1998 (104) E.L.T. 445 (T) in which the issue involved was about classification of the product "Indrol TQ". This product was held to be a lubricating oil for lubricating gear box power transmission. The Tribunal held, by majority, that merely because the lubricating oil has been blended with other components to make it more suitable for lubricating purpose in the gear box power transmission and other triviological function by itself will not exclude the item as a lubricating oil. 5. We have considered the sub....