2005 (6) TMI 356

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....ndent. [Order per : P.G. Chacko, Member (J)]. The appellant is the Revenue, who has obtained clearance from the Committee on Disputes for pursuing this appeal. 2. There is no representation for the respondents, who are seeking adjournment of hearing to a "future date" vide their letter dated 3-6-2005, wherein no specific reason has been stated. We are unable to accede to their reques....

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....entigrade". The goods in question had to be blended or compounded with other oils for lubricating purpose, but in the opinion of the lower appellate authority, the subject goods with lubricating property did not cease to be a Lubricating Oil merely because it required to be further blended or compounded with ingredients to enhance such property. The appellate authority held that the subject goods ....