Eligibility of circulating oils and hydraulic oils, whether, or not to be considered as lubricating oils and their entitlement to exempt on under Notification No. 120/84-CE dated 11.5.84 - Reg.

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....f Excise & Customs, New Delhi Subject: Eligibility of circulating oils and hydraulic oils, whether, or not to be considered as lubricating oils and their entitlement to exempt on under Notification No. 120/84-CE dated 11.5.84 - Reg. M/s Indian Oil Corporation Ltd. had availed exemption under Notification No. 120/84-CE dated 11.5.84 in respect of clearances of circulating oils and hydraulic oils....

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....their appeal (a copy of brief submitted by M/s IOC to COD is enclosed as Annexure 'A')*. The matter was discussed in the meeting of the COD held on 13.6.1996. The matter was discussed in the meeting of the COD held on 13.6.1996. The decision of the COD was as below: "The Committee having regard to the fact that there were no question of law and fact involved in the dispute, did not permit Indian O....