2000 (11) TMI 524

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.... for the Appellant. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant subjected used lubricating and other mineral oils to treatment treating them with acid or alkali, and filtration through fuller's earth, thereby removing the impurities in them, and rendering them fit for use again as such lubricating or other oil, referred to as "....