1999 (10) TMI 301

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....t. Shri Ravinder Babu, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)] .-  The issue in this case relates to denial of benefit of exemption in terms of Notification No. 120/84 to products described by the appellants here in as Lubricating Preparations falling for classification under Chapter Heading 3403 of the Schedule to the CETA 1985. The benefit of notificat....

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.... these two items under Chapter 34 as Lubricating Preparations has not been disputed by the appellants and on the other hand, both the products have been admitted to be lubricating preparations. Once they are lubricating preparations, they will not be covered by the description of the goods in Notification 120/84 and therefore, we hold that the benefit has rightly been denied to these two products.....