1999 (7) TMI 192

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....for the Respondent. [Order per : P.C. Jain, Vice President]. -  Learned Consultant, Shri K.L. Rekhi prays for waiver of pre-deposit and stay of recovery of Rs. 1,47,141/- demanded as duty on the article "Kleenmold 170" described by the appellants on the basis of technical literature of the supplier as an across-the-line universal glass mold lubricant. The classification sought for the p....

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....llate authority has not applied its mind by going into the said submissions and has merely dismissed the appeal of the appellant herein before it for non-deposit of the demand of duty under Section 129E of the Customs Act. 2. Opposing the contentions, learned JDR, Shri S.K. Das submits that it is a glass mold release oil and not a lubricant. HSN makes a distinction between a lubricant oil ....

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....e in the HSN is of no avail because the Central Excise Tariff has specifically defined the lubricant oil as any oil which is ordinarily used as a lubricating oil and which has flash point not below 90oC. There is no dispute regarding the flash point on the basis of the supplier's literature and which is not disputed by the authorities below that it is used for the purpose of easy removal of the gl....