2000 (6) TMI 227

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilful suppression, etc. with intent to evade payment of duty has not been proved. 2. Arguing the appeal, ld. JDR Shri Sumit K. Das explained the facts of the case as under : The respondents herein were found to be engaged in the manufacture of Nulon branded lubricating oil additives, PTFE greases and coolant. They had not got themselves registered with the Central Excise Department claiming that the goods manufactured by them were exempted in terms of Notification No. 120/84 dated 11-5-1984. On a visit to the respondents factory, the officers of the Preventive Branch of Central Excise noticed that additives for engine oil and coolant were not items covered under exemption Notification 120/84 and on the basis of investigations and exam....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Notification No. 120/84 full exemption was available to blended or compounded lubricating oils and grease obtained by straight blending of lubricating oils or by blending or compounding of lubricating oils with any other ingredients. The Department's case is that the benefit of notification did not extend to products manufactured by the respondents and not for the processes engaged in by them. The products were also not commercially known as lubricating oils. Even in the market literature brought out by the respondents and in the Sales Tax Returns, the respondents had described the products as Engine Oil treatment Additives, Gear and Differential additives, etc. Market inquiries had also revealed that the products were incapable of being us....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpounding certain chemicals to give them additional lubrication properties. The items in question were lubricating oils and put directly in the Engine. The additives like oxidation inhibitors, gum inhibitors, viscocity improvers etc. are used in the manufacture of lubricating oils with addition of PTFE or other chemicals in small percentage of approximately 4%. In the case of products under dispute lubricating oil content was 96% and chemicals and PTFE content was approximately 4%. "There was therefore no mis-declaration or mis-statement in the declarations filed by the respondents for claiming exemption under Notification No. 120/84. He referred to the finding in the impugned order and the detailed discussion of the technical aspects and c....