2002 (12) TMI 388

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....for the Appellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short point involved in the present appeal is as to whether the benefit of Notification No. 120/84-C.E., dated 11-5-84 is available to the appellants' product namely 'Spindle Oil-22'. According to the appellants, the said product is used for lubrication purposes and as such, ea....

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....f the Notification that it exempts blended or compounded lubricating oils obtained by straight blending of duty paid mineral oils or by blending or compounding of mineral oils with any other ingredients. The appellants have claimed that the impugned products are blended and compounded lubricating oils and as such are exempted from .payment of duty in terms of the Notification. It has been mentione....

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....orce in the submissions of the appellants that as these products are blended or compounded lubricants, the specifications mentioned in the Notification are satisfied. Sub-Heading 2710.60 covers only those lubricating oils which are having flash point 94ºC or above. The other lubricating oils would be classifiable under sub-heading 2710.99 as "Others". The phrase 'that is to say' used in sub-h....